畢業(yè)論文會(huì)計(jì)職業(yè)道德的建設(shè)問(wèn)題研究

第12頁(yè)第13頁(yè)目錄一、我國(guó)會(huì)計(jì)職業(yè)道德現(xiàn)狀分析………………3會(huì)計(jì)職業(yè)道德存在的問(wèn)題………3會(huì)計(jì)職業(yè)道德觀念淡薄……………4（三）會(huì)計(jì)職業(yè)道德教育問(wèn)題……………4（四）會(huì)計(jì)職業(yè)道德缺失的表現(xiàn)………4二、我國(guó)會(huì)計(jì)職業(yè)道德缺失的作用分析………5（一）會(huì)計(jì)監(jiān)督不力………5（二）會(huì)計(jì)人員的素質(zhì)有待提高…………5三、我國(guó)會(huì)計(jì)職業(yè)中犯罪案例……………………5四、提高會(huì)計(jì)職業(yè)道德的………8（一）強(qiáng)化社會(huì)會(huì)計(jì)誠(chéng)信的途徑…………8（二）建立內(nèi)部制度強(qiáng)化外部監(jiān)管………8（三）培育和完善會(huì)計(jì)人員職業(yè)道德……9參考文獻(xiàn)………………………11

會(huì)計(jì)職業(yè)道德的建設(shè)問(wèn)題研究【摘要】本文以會(huì)計(jì)職業(yè)道德理論框架為出發(fā)點(diǎn)，對(duì)會(huì)計(jì)職業(yè)道德的狀況進(jìn)行了簡(jiǎn)單的分析，并提出加快完善我國(guó)會(huì)計(jì)職業(yè)道德的規(guī)范體系，加強(qiáng)教育，強(qiáng)化內(nèi)部制度，改進(jìn)會(huì)計(jì)人員的管理體制，開(kāi)展道德誠(chéng)信教育，建立誠(chéng)信檔案，規(guī)范會(huì)計(jì)職業(yè)行為，從根本上解決會(huì)計(jì)職業(yè)道德缺失的問(wèn)題?！娟P(guān)鍵詞】會(huì)計(jì)人員;職業(yè)道德；問(wèn)題;誠(chéng)信教育；管理體制；激勵(lì)約束體制前言作為會(huì)計(jì)工作的主要承擔(dān)著，會(huì)計(jì)隊(duì)伍的整體素質(zhì)對(duì)會(huì)計(jì)改革與發(fā)展起著舉足輕重的作用。越來(lái)越壯大的會(huì)計(jì)隊(duì)伍已經(jīng)逐漸成為我國(guó)推進(jìn)社會(huì)主義現(xiàn)代化建設(shè)中的一支重要力量，在促進(jìn)經(jīng)濟(jì)發(fā)展、加強(qiáng)經(jīng)濟(jì)管理、維護(hù)經(jīng)濟(jì)秩序等各個(gè)方面都發(fā)揮著積極的作用。會(huì)計(jì)的重要性相信大家都明白，會(huì)計(jì)部門在各類企業(yè)中也成為最重要的部門之一。但是，隨著改革開(kāi)放和經(jīng)濟(jì)全球化的日益發(fā)展，會(huì)計(jì)視野的改革和發(fā)展也面臨了巨大的挑戰(zhàn)。如:會(huì)計(jì)制度意識(shí)淺薄、會(huì)計(jì)信息嚴(yán)重失真、會(huì)計(jì)理念新舊交錯(cuò)、會(huì)計(jì)服務(wù)水平滯后以及優(yōu)秀的會(huì)計(jì)人才缺失等一系列的問(wèn)題，這些與會(huì)計(jì)隊(duì)伍建設(shè)的市場(chǎng)化、法制化、國(guó)際化方向顯然不適應(yīng)。因此，隨著我國(guó)經(jīng)濟(jì)的不斷發(fā)展，關(guān)注會(huì)計(jì)人員現(xiàn)狀及未來(lái)發(fā)展趨勢(shì)，由理論層面到法律層面，再到實(shí)物層面深入探究，建設(shè)一支高能力、高水平、高素質(zhì)復(fù)合型會(huì)計(jì)隊(duì)伍具有深遠(yuǎn)意義。我國(guó)會(huì)計(jì)職業(yè)道德現(xiàn)狀分析會(huì)計(jì)職業(yè)道德存在的問(wèn)題會(huì)計(jì)道德教育情況不容樂(lè)觀，大部分學(xué)校的會(huì)計(jì)專業(yè)沒(méi)有設(shè)置會(huì)計(jì)職業(yè)道德課程或?qū)W(xué)生進(jìn)行相關(guān)教育。從業(yè)人員對(duì)會(huì)計(jì)倫理的理解程度總體不高除了極少數(shù)人認(rèn)為會(huì)計(jì)倫理“不重要，可忽略”和“不清楚”外，多數(shù)人承認(rèn)倫理道德對(duì)企業(yè)有重要性，會(huì)計(jì)倫理道德的重要性得到共識(shí)，但對(duì)會(huì)計(jì)倫理的理解程度總體不高。會(huì)計(jì)報(bào)表的可信沒(méi)有達(dá)到應(yīng)有的水平對(duì)會(huì)計(jì)報(bào)表“幾乎不相信”和“完全不相信”的占到了接近一半，足見(jiàn)會(huì)計(jì)從業(yè)人員對(duì)自己的職業(yè)信心不足，部分人已經(jīng)對(duì)會(huì)計(jì)造假現(xiàn)象麻木，有認(rèn)同的趨勢(shì)，可見(jiàn)全面遵守會(huì)計(jì)職業(yè)道德面臨很大的困難。會(huì)計(jì)人員缺乏獨(dú)立性，公司負(fù)責(zé)人的職業(yè)道德影響著會(huì)計(jì)人員遵守職業(yè)道德的情況，正常工作中，大部分人還是能有自覺(jué)遵守會(huì)計(jì)職業(yè)道德的意識(shí)，完全不遵守的只占一成，但是迫于上級(jí)壓力的情況下，大部分會(huì)計(jì)人員都不遵守會(huì)計(jì)職業(yè)道德。會(huì)計(jì)職業(yè)道德觀念淡薄不少會(huì)計(jì)人員缺乏職業(yè)理想和敬業(yè)精，總認(rèn)為自己平時(shí)工作忙，事情多，不關(guān)注、不學(xué)習(xí)會(huì)計(jì)法規(guī)，更談不上遵紀(jì)守法，依法辦事了。有的會(huì)計(jì)人員思想上竟然沒(méi)有會(huì)計(jì)職業(yè)道德的概念，對(duì)職業(yè)道德規(guī)范和政策法規(guī)似懂非懂，十分模糊。這是現(xiàn)實(shí)中會(huì)計(jì)職業(yè)道德思想基礎(chǔ)的嚴(yán)重缺失。另外，在實(shí)際工作中折射出會(huì)計(jì)監(jiān)督機(jī)制相當(dāng)不完備。如單位內(nèi)部審計(jì)作為國(guó)家監(jiān)督體系的組成部分之一，但這種內(nèi)部審計(jì)在有些單位完全是形式，基本上起不到監(jiān)督的作用。而有關(guān)部門每年都要進(jìn)行稅收財(cái)務(wù)物價(jià)檢查，因其經(jīng)常性、規(guī)范性以及廣度、深度、力度不夠，也不能給單位內(nèi)部會(huì)計(jì)監(jiān)督提供有力支持，進(jìn)而難以形成有效的監(jiān)督機(jī)制。這在一定程度上助長(zhǎng)了單位負(fù)責(zé)人和會(huì)計(jì)從業(yè)人員弄虛作假之風(fēng)。會(huì)計(jì)職業(yè)道德教育問(wèn)題西方有種說(shuō)法:“誠(chéng)信是最好的競(jìng)爭(zhēng)手段”。市場(chǎng)經(jīng)濟(jì)的基礎(chǔ)和生命線的信用觀念的認(rèn)識(shí)依然十分淡薄。中國(guó)有句古話叫“無(wú)信不立”。但是目前國(guó)內(nèi)做假的“沙塵暴”正大面積的侵我國(guó)目前關(guān)于會(huì)計(jì)職業(yè)道德教育僅注重對(duì)準(zhǔn)會(huì)計(jì)人員的培養(yǎng)，而對(duì)在職的會(huì)計(jì)工作者忽略了，從而在這些會(huì)計(jì)界的中堅(jiān)身上，出現(xiàn)了斷層會(huì)計(jì)職業(yè)道德是保證和促進(jìn)會(huì)計(jì)活動(dòng)達(dá)到預(yù)期目標(biāo)的一中約束力量，但會(huì)計(jì)職業(yè)道德規(guī)范和人的其他道德品質(zhì)一樣，一般不可能自發(fā)形成，必須加以具體的引導(dǎo)的啟發(fā)，進(jìn)行持久的宣傳和教育。因此，加強(qiáng)會(huì)計(jì)職業(yè)道德教育已勢(shì)在必行。（四）會(huì)計(jì)職業(yè)道德缺失的表現(xiàn)會(huì)計(jì)工作秩序混亂，會(huì)計(jì)基礎(chǔ)不規(guī)范。會(huì)計(jì)信息失真嚴(yán)重，會(huì)計(jì)核算不真實(shí)、不完整。利用現(xiàn)行會(huì)計(jì)法規(guī)不配套、不完善，對(duì)會(huì)計(jì)信息進(jìn)行操縱調(diào)整，以達(dá)到偷漏國(guó)家稅收，獲取不義“經(jīng)濟(jì)利益”。會(huì)計(jì)人員職業(yè)道德低下，任意弄虛作假。會(huì)計(jì)監(jiān)管體系不完善、不完備。我國(guó)會(huì)計(jì)職業(yè)道德缺失作用分析會(huì)計(jì)監(jiān)督不力會(huì)計(jì)監(jiān)督體系不完備,監(jiān)督功能缺失。會(huì)計(jì)系統(tǒng)缺乏監(jiān)督職能和監(jiān)督動(dòng)力。缺乏會(huì)計(jì)信息公開(kāi)制度。會(huì)計(jì)人員的素質(zhì)有待提高會(huì)計(jì)工作是一項(xiàng)實(shí)踐性很強(qiáng)的技術(shù)工作，財(cái)會(huì)人員既要掌握現(xiàn)代會(huì)計(jì)、財(cái)務(wù)、稅法、金融、財(cái)政、計(jì)算機(jī)理論和技術(shù)，又要具有一定實(shí)踐工作經(jīng)驗(yàn)。一般而言，具有幾年的財(cái)會(huì)實(shí)踐工作經(jīng)驗(yàn)，并取得一些會(huì)計(jì)資格證書，如注冊(cè)會(huì)計(jì)師、ACCA、CGA的中高級(jí)會(huì)計(jì)人才，會(huì)成為市場(chǎng)上的“搶手貨”。學(xué)習(xí)能力和適應(yīng)能力：隨著市場(chǎng)的發(fā)展，企業(yè)財(cái)務(wù)會(huì)計(jì)電算化和ERP、MIS等系統(tǒng)的推廣應(yīng)用，對(duì)會(huì)計(jì)人員的學(xué)習(xí)能力和適應(yīng)變化的能力提出了更高要求。適應(yīng)能力包括用所學(xué)的理論知識(shí)適應(yīng)實(shí)際工作情況的主動(dòng)性，還包括能融洽地協(xié)調(diào)人際關(guān)系。誠(chéng)實(shí)、樸實(shí)、踏實(shí)：會(huì)計(jì)人員必須具備很好的品行，誠(chéng)實(shí)做人、樸實(shí)本分、不慕虛榮。細(xì)心謹(jǐn)慎：會(huì)計(jì)工作與數(shù)字為伍，工作內(nèi)容很細(xì)微卻往往責(zé)任重大，因此必須細(xì)心謹(jǐn)慎。良好的溝通能力：會(huì)計(jì)部門一般是企業(yè)的一個(gè)綜合性管理部門，要和企業(yè)內(nèi)外方方面面的人接觸，因此必須學(xué)會(huì)如何與別人溝通協(xié)調(diào)。良好的語(yǔ)言表達(dá)、邏輯思維和待人熱情周到也是會(huì)計(jì)人員的基本素質(zhì)要求。我國(guó)會(huì)計(jì)職業(yè)中犯罪案臺(tái)兒莊區(qū)農(nóng)業(yè)銀行后孟儲(chǔ)蓄所原會(huì)計(jì)陳某某挪用公款案，陳在擔(dān)任后孟儲(chǔ)蓄所會(huì)計(jì)期間，通過(guò)吸收客戶存款，采取“大頭小尾”的方式入賬，截留客戶資金90余萬(wàn)元，供他們搞贏利活動(dòng)，最后被法院判處無(wú)期徒刑。還有臺(tái)兒莊區(qū)閆埠礦原財(cái)務(wù)科科長(zhǎng)兼會(huì)計(jì)提某某貪污案、臺(tái)兒莊區(qū)泥溝鎮(zhèn)計(jì)生辦原出納員周華貪污案、臺(tái)兒莊區(qū)澗頭集鎮(zhèn)農(nóng)技站原會(huì)計(jì)劉某某貪污案、臺(tái)兒莊區(qū)化肥廠原會(huì)計(jì)賈某某貪污案等等，他們大都在財(cái)務(wù)上采取收入不記賬或者重復(fù)記賬等手段，截留、侵吞公款，中飽私囊。另外主管財(cái)務(wù)的負(fù)責(zé)人和財(cái)務(wù)人員相勾結(jié)大肆侵吞國(guó)家資產(chǎn)的也不少見(jiàn)，例如，棗莊市造船廠原廠長(zhǎng)蔡某某和該廠會(huì)計(jì)孫某合伙貪污案，他們相互勾結(jié)，隨身攜帶單位公章、財(cái)務(wù)專用章，打著國(guó)有企業(yè)的旗號(hào)，大肆騙取銀行信用，侵吞金融資產(chǎn)，供二人玩樂(lè)享受；臺(tái)兒莊區(qū)農(nóng)業(yè)發(fā)展銀行行長(zhǎng)趙某某、副行長(zhǎng)孫某、魏某與本行會(huì)計(jì)科科長(zhǎng)辛某相勾結(jié)，將我區(qū)糧食系統(tǒng)、棉花加工企業(yè)支付的上千萬(wàn)元利息，采取收入不記賬或做假賬的方法，將上千萬(wàn)元利息收入非法轉(zhuǎn)出，用于違規(guī)購(gòu)置（配置超標(biāo)轎車）、私分、揮霍，給國(guó)家財(cái)產(chǎn)造成巨大損失。大量的這類案件告訴我們一個(gè)問(wèn)題，財(cái)務(wù)人員及主管財(cái)務(wù)工作的負(fù)責(zé)人犯罪已不可忽視，特別是二者相勾結(jié)的犯罪，其危害性更大、國(guó)有資產(chǎn)被侵吞的可能性更大。如：目前我國(guó)上市公司會(huì)計(jì)信息質(zhì)量的總體情況自1720年在英國(guó)發(fā)生世界上第一例上市公司會(huì)計(jì)舞弊案——“南海公司”事件以來(lái)，會(huì)計(jì)信息的真實(shí)性問(wèn)題就成為了投資人和債權(quán)人關(guān)注的核心問(wèn)題之一。雖然在過(guò)去的二百多年里，由此催生的現(xiàn)代審計(jì)技術(shù)得到了很大的發(fā)展，同時(shí)世界各國(guó)也普遍建立和完善了財(cái)務(wù)會(huì)計(jì)準(zhǔn)則，使會(huì)計(jì)信息的真實(shí)性有了很大的保障。但是，會(huì)計(jì)信息失真問(wèn)題并未如投資人和債權(quán)人所希望的那樣從根本上得到遏制。相反，上市公司會(huì)計(jì)信息嚴(yán)重失真的案件還時(shí)有發(fā)生。就在1985年出生的陳某，正是風(fēng)華正茂的年齡，但她于去年6月被羈押了。隨后，公訴機(jī)關(guān)以陳某犯職務(wù)侵占罪，于今年8月27日向法院提起公訴。法院依法組成合議庭，公開(kāi)開(kāi)庭審理此案，陳某到庭參加了訴訟。公訴機(jī)關(guān)指控，2004年2月至2006年5月期間，陳某利用其擔(dān)任番禺區(qū)一電子廠財(cái)務(wù)會(huì)計(jì)，負(fù)責(zé)該廠員工工資計(jì)算和發(fā)放的職務(wù)之便，每月在工資表格合計(jì)欄上，加大幾百元至幾萬(wàn)元不等的金額。然后，陳某在交給銀行劃撥工資的工資劃撥明細(xì)表上，以其弟弟和男朋友的名義虛設(shè)兩個(gè)員工賬戶，使加大的金額劃撥到自己的工資賬戶及弟弟、男友的賬戶上。經(jīng)審計(jì)，兩年期間，陳某加大工資額共計(jì)人民幣782101元轉(zhuǎn)入賬戶并占為己有，且用于日常消費(fèi)。去年6月3日，該廠出納員在打印銀行清單時(shí)發(fā)現(xiàn)賬單異常后，陳某即向電子廠領(lǐng)導(dǎo)交代侵占錢財(cái)?shù)氖聦?shí)，并于次日到公安機(jī)關(guān)投案自首。公訴機(jī)關(guān)就其指控的事實(shí)提供了電子廠責(zé)任人的陳述、證人證言、辨認(rèn)筆錄、司法會(huì)計(jì)鑒定等證據(jù)。公訴機(jī)關(guān)認(rèn)為，陳某無(wú)視國(guó)家法律，身為公司人員，利用職務(wù)上的便利，將本單位財(cái)物非法占為己有，數(shù)額巨大，其行為已觸犯《中華人民共和國(guó)刑法》有關(guān)規(guī)定，構(gòu)成職務(wù)侵占罪。庭審過(guò)程中，陳某承認(rèn)控罪，沒(méi)有辯解。經(jīng)審理查明，2004年2月至2006年5月期間，陳某利用其擔(dān)任電子廠財(cái)務(wù)會(huì)計(jì)，負(fù)責(zé)該廠員工工資計(jì)算和發(fā)放的職務(wù)之便，使加大的金額劃撥到自己的工資賬戶及弟弟和男友的賬戶上。陳某加大工資額共計(jì)人民幣782101元轉(zhuǎn)入賬戶并占為己有。出納員在打印銀行清單時(shí)發(fā)現(xiàn)賬單異常后，陳某即向該廠領(lǐng)導(dǎo)交代侵占事實(shí)，并投案自首。判刑并處沒(méi)收財(cái)產(chǎn)2萬(wàn)元對(duì)于上述事實(shí)，陳某無(wú)異議，且有電子廠責(zé)任人的陳述、證人證言、抓獲經(jīng)過(guò)、扣押物品清單，以及銀行出具的賬戶明細(xì)報(bào)表、電子廠企業(yè)法人營(yíng)業(yè)執(zhí)照、員工工資表等證據(jù)證實(shí)，足以認(rèn)定。法院認(rèn)為，根據(jù)法庭查明的事實(shí)和證據(jù)，足以證實(shí)公訴機(jī)關(guān)指控陳某的犯罪罪名成立。陳某無(wú)視國(guó)家法律，身為公司財(cái)務(wù)人員，利用職務(wù)上的便利，將本單位財(cái)物非法占為己有，數(shù)額巨大，其行為已構(gòu)成職務(wù)侵占罪。鑒于陳某犯罪后自動(dòng)投案，如實(shí)供述自己的罪行，是自首，可以減輕處罰。陳某于案發(fā)后主動(dòng)退還全部贓款，有悔罪表現(xiàn)，可酌情從輕處罰并適用緩刑。依照《中華人民共和國(guó)刑法》等法規(guī)判決如下：判處陳某有期徒刑3年，緩刑5年，并處沒(méi)收財(cái)產(chǎn)2萬(wàn)元。緩刑考驗(yàn)期限，均從判決確定之日起計(jì)算。沒(méi)收財(cái)產(chǎn)2萬(wàn)元，應(yīng)于判決發(fā)生法律效力之日起10日內(nèi)上繳國(guó)庫(kù)。提高會(huì)計(jì)職業(yè)道德的建議強(qiáng)化社會(huì)會(huì)計(jì)誠(chéng)信的途徑加強(qiáng)會(huì)計(jì)人員誠(chéng)信教育：要組織會(huì)計(jì)人員有關(guān)會(huì)計(jì)職業(yè)道德教育，經(jīng)常學(xué)習(xí)法律法規(guī)和制度，形成依法辦事，自覺(jué)遵守的習(xí)慣。健全和完善會(huì)計(jì)管理制度：會(huì)計(jì)管理制度要做到具體規(guī)范，盡力縮小會(huì)計(jì)可選擇的范圍，使會(huì)計(jì)管理制度具有較好超前性、穩(wěn)定性和持續(xù)性。加強(qiáng)對(duì)單位領(lǐng)導(dǎo)、會(huì)計(jì)人員誠(chéng)信教育，提高會(huì)計(jì)隊(duì)伍整體素質(zhì)：目前，可以利用會(huì)計(jì)人員繼續(xù)教育制度來(lái)強(qiáng)化會(huì)計(jì)人員誠(chéng)信教育，建議擴(kuò)大教育范圍，單位主要領(lǐng)導(dǎo)也應(yīng)參加會(huì)計(jì)誠(chéng)信教育，以推進(jìn)會(huì)計(jì)誠(chéng)信化建設(shè)。健全相關(guān)法律法規(guī)，加大懲處力度：修改、完善相關(guān)法律法規(guī)，對(duì)現(xiàn)行法律法規(guī)中一些責(zé)任和處罰不明確條款加以修改，增加對(duì)現(xiàn)實(shí)中出現(xiàn)而法律法規(guī)中沒(méi)有明確的規(guī)定，要加強(qiáng)監(jiān)督部門執(zhí)法檢查建設(shè)，做到執(zhí)法必嚴(yán)、違法必究。加大懲處力度，嚴(yán)格財(cái)經(jīng)紀(jì)律，要加大對(duì)造假者處罰力度，使得造假者付出代價(jià)遠(yuǎn)遠(yuǎn)大于其所得收益，才能有效地制止造假者肆意違反財(cái)經(jīng)法規(guī)行為。培育良好的會(huì)計(jì)誠(chéng)信環(huán)境：要更好地建設(shè)會(huì)計(jì)誠(chéng)信，必須努力創(chuàng)造良好的會(huì)計(jì)誠(chéng)信氛圍，培育會(huì)計(jì)誠(chéng)信環(huán)境。建立內(nèi)部體制強(qiáng)化外部監(jiān)督我們應(yīng)當(dāng)建立內(nèi)部體制強(qiáng)化外部監(jiān)督，內(nèi)部體制通過(guò)一整套嚴(yán)密規(guī)范的會(huì)計(jì)制度建設(shè),加強(qiáng)會(huì)計(jì)人員的業(yè)務(wù)素質(zhì),增加單位負(fù)責(zé)人的會(huì)計(jì)責(zé)任和相應(yīng)的法律責(zé)任,來(lái)保證由高級(jí)管理人員向外提供的會(huì)計(jì)信息的真實(shí)性和時(shí)效性。而且必須根據(jù)實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)進(jìn)行會(huì)計(jì)核算,填制會(huì)計(jì)憑證,登記會(huì)計(jì)賬簿,編制財(cái)務(wù)會(huì)計(jì)報(bào)告。外部監(jiān)督體系需要通過(guò)中介服務(wù)機(jī)構(gòu)的審計(jì)和評(píng)估,來(lái)保證企業(yè)提供的會(huì)計(jì)報(bào)表數(shù)據(jù)的真實(shí)性和完整性。政府職能部門也是企業(yè)外部體系的重要組成部分,對(duì)于上市公司,其外部監(jiān)督體系中還包括證券交易所和證監(jiān)會(huì),即需通過(guò)加強(qiáng)證券交易所的一線監(jiān)管,來(lái)保證上市公司會(huì)計(jì)信息披露的充分、及時(shí)、規(guī)范;通過(guò)中介服務(wù)機(jī)構(gòu)和證券交易所的工作,對(duì)會(huì)計(jì)信息的監(jiān)督做到事前預(yù)防,同時(shí)加強(qiáng)證監(jiān)會(huì)的全面監(jiān)控能力,對(duì)出現(xiàn)的重點(diǎn)事件和重大情況進(jìn)行迅速和有力的調(diào)查處理,涉及違規(guī)的,一經(jīng)查實(shí),要做出嚴(yán)厲的查處。培育和完善會(huì)計(jì)人員職業(yè)道德健全法規(guī)制度強(qiáng)化監(jiān)管，要結(jié)合我國(guó)實(shí)際情況，修改、完善相關(guān)法律和規(guī)章，對(duì)現(xiàn)有法律法規(guī)中一些責(zé)任和處罰不明確的條款加以修改，并增加對(duì)那些在現(xiàn)實(shí)中出現(xiàn)而法律法規(guī)中沒(méi)有涉及的情況的規(guī)定。凈化會(huì)計(jì)環(huán)境誠(chéng)信為本：會(huì)計(jì)人員不僅工作在會(huì)計(jì)領(lǐng)域，更生活在社會(huì)大環(huán)境中，其職業(yè)道德不可避免地要受到社會(huì)各種不良因素的影響和干擾。凈化環(huán)境，不是光靠會(huì)計(jì)職業(yè)界的努力能做到的，而要依托于社會(huì)各方面的變革與協(xié)調(diào)，尤其是應(yīng)與法律、各行各業(yè)的職業(yè)道德同步，才能建設(shè)好會(huì)計(jì)職業(yè)道德。建立誠(chéng)信檔案跟蹤問(wèn)效，誠(chéng)信檔案包含的對(duì)象是我國(guó)所會(huì)計(jì)從業(yè)人員及其領(lǐng)導(dǎo)。具體記錄的信息應(yīng)包括四個(gè)方面，即基本信息、守信信息、提示信息和警示信息。強(qiáng)化職業(yè)教育愛(ài)崗敬業(yè)，個(gè)人道德修養(yǎng)，一方面依靠自我教育，另一方面還要依靠社會(huì)教育來(lái)強(qiáng)化。一是要加強(qiáng)從業(yè)人員的法制教育。德治必須與法治聯(lián)系起來(lái)，互相促進(jìn)。要定期組織會(huì)計(jì)人員和相關(guān)領(lǐng)導(dǎo)人學(xué)習(xí)相關(guān)法律法規(guī)和制度，引導(dǎo)每個(gè)會(huì)計(jì)行為者自覺(jué)履行《會(huì)計(jì)法》的各項(xiàng)義務(wù)，積極承擔(dān)自己應(yīng)盡的社會(huì)責(zé)任，把權(quán)力和義務(wù)結(jié)合起來(lái)，樹(shù)立把國(guó)家和人民利益放在首位而又充分尊重會(huì)計(jì)從業(yè)人員合法利益的利益觀。二是要引導(dǎo)會(huì)計(jì)從業(yè)人員自省自律。切實(shí)增強(qiáng)從業(yè)人員自省、自律、自重意識(shí)是培育、提高道德素質(zhì)的重要環(huán)節(jié)。加大打擊力度嚴(yán)正法紀(jì)，對(duì)于貪污腐敗、違法亂紀(jì)、知情不舉甚至同流合污等現(xiàn)象，除按規(guī)定予以一定的行政處罰外，嚴(yán)重的還可追究會(huì)計(jì)人員和相關(guān)人員的法律責(zé)任。一是對(duì)于惡意造假者，一定要加大處罰力度。二是盡快建立和完善市場(chǎng)退出機(jī)制。建立輪崗制度會(huì)計(jì)委派：財(cái)政部制定的《會(huì)計(jì)基礎(chǔ)工作規(guī)范》中規(guī)定：會(huì)計(jì)人員的工作崗位應(yīng)當(dāng)有計(jì)劃地進(jìn)行輪換。實(shí)行有計(jì)劃的會(huì)計(jì)輪崗制度，有利于加強(qiáng)會(huì)計(jì)工作的內(nèi)部監(jiān)督，在會(huì)計(jì)機(jī)構(gòu)內(nèi)部形成換崗交接清查的內(nèi)部檢查和牽制機(jī)制，防止貪污腐化行為的出現(xiàn)；有利于提高全體會(huì)計(jì)人員的業(yè)務(wù)素質(zhì)，使他（她）們能掌握多種崗位技能，促使本單位會(huì)計(jì)管理水平的整體提高；還有利于調(diào)動(dòng)會(huì)計(jì)人員的工作積極性和創(chuàng)造性，通過(guò)接觸不同內(nèi)容和形式的業(yè)務(wù)崗位，激發(fā)會(huì)計(jì)人員創(chuàng)造和提出業(yè)務(wù)工作的新思路和新思想。參考文獻(xiàn)[1]張白玲：會(huì)計(jì)基本理論[M].北京：中國(guó)財(cái)政經(jīng)濟(jì)出版社。[2]江蘇省會(huì)計(jì)從業(yè)資格考試研究編審組。財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德[M].北京：經(jīng)濟(jì)科學(xué)出版社，2008。[3]項(xiàng)懷誠(chéng)：會(huì)計(jì)職業(yè)道德[M].北京：人民出版社，2006。[4]李海波：會(huì)計(jì)學(xué)原理[M]，立信會(huì)計(jì)出版社，2002。[5]項(xiàng)懷誠(chéng)：會(huì)計(jì)職業(yè)道德[M]，人民出版社，2003。

您好，為你提供優(yōu)秀的畢業(yè)論文參考資料，請(qǐng)您刪除以下內(nèi)容，O(∩_∩)O謝謝?。?！AlargegroupofteamerchantsoncamelsandhorsesfromNorthwestChina'sShaanxiprovincepassthroughastopontheancientSilkRoad,Gansu'sZhangyecityduringtheirjourneytoKazakhstan,May5,2015.Thecaravan,consistingofmorethan100camels,threehorse-drawncarriagesandfoursupportvehicles,startedthetripfromJingyangcountyinShaanxionSept19,2014.ItwillpassthroughGansuprovinceandXinjiangUygurautonomousregion,andfinallyarriveinAlmaty,formerlyknownasAlma-Ata,thelargestcityinKazakhstan,andDunganinZhambylprovince.Thetripwillcoverabout15,000kilometersandtakethecaravanmorethanoneyeartocomplete.ThecaravanisexpectedtoreturntoJingyanginMarch2016.Thentheywillcomeback,carryingspecialtyproductsfromKazakhstanAsmallarttroupefoundedsixdecadesagohasgrownintoahouseholdnameintheInnerMongoliaautonomousregion.Inthe1950s,UlanMuqirArtTroupewascreatedbynineyoungmusicians,whotouredremotevillagesonhorsesandperformedtraditionalMongolianmusicanddancesfornomadicfamilies.The54-year-oldwasborninTongliao,ineasternInnerMongoliaandjoinedthetroupein1975.Hesaysthereare74branchtroupesacrossInnerMongoliaandactorsgivearound100showseveryyeartolocalnomadicpeople."IcanstillrecallthedayswhenItouredwiththetroupeintheearly'80s.Wesatonthebackofpickuptrucksforhours.Theskywasblue,andwecouldn'thelpbutsingthefolksongs,"Nasunsays.ThevastnessofInnerMongoliaandthelackofentertainmentoptionsforpeoplelivingthere,madetheirliveslonely."Thenomadicpeoplewereveryexcitedaboutourvisits,"Nasunrecalls."Wedidn'thaveaformalstage.Theaudiencejustsatonthegrass.Usually,theperformancesbecameabigpartywithlocalpeoplejoiningin."Forhim,therewardingpartabouttouringisn'tjustaboutsharingartwithnomadicfamiliesbutalsoaboutgaininginspirationforthemusicanddance.UlanMuqirliterallytranslatesas"redburgeon",andtoday'sperformersofthetroupestilltourtheregion'svillagesandentertainnomadicfamilies,buttheirfamehasspreadaroundtheworld.OnMay16and17,nearly100singersanddancersfromthetroupeperformedatBeijing'sPolyTheater.Theirshow,titledUlanMuqirontheGrassland,depictedthehistoryanddevelopmentofthearttroupe."BeingfromtheregionallowedmetoembracethecultureofInnerMongoliaandbeingamemberofthetroupeshowedmewhereIbelonged,"Nasun,thearttroupe'spresident,whoisalsoarenownedtenor,tellsChinaDaily.Duringatourin1985,hewenttoavillageandmetanelderlylocalman,whotoldhimastoryabouthisfriendshipwithasoliderfromShenyang,capitalofNortheastChina'sLiaoningprovince,decadesago.Thesolidergavetheoldmanahandmadesaddlewhentheybidfarewell.ThestoryinspiredNasuntowriteCarvedSaddle,asongthatlaterbecameoneofhismostpopularnumbers.Now,everyyear,Nasunrecruitsyoungsingersanddancersforthetroupe.Thetroupehasalsodesignedanewrepertoire,whichismostlybasedonthedailylivesofMongolianpeople,especiallythelivesofnomadicfamilies,andhascombinedcontemporarymusicalelementswithfolksongsoftheregion.Haimu,a25-year-oldkhoomei(alocalvariantofovertonesinging)singer,joinedthetroupethreeyearsago.Alongwithasix-memberband,heperformsfastsongsandsoftonesthathewrites－allwhileplayingthehorse-headfiddle."AlthoughIlearnedthepianosincechildhoodandgrewuplisteningtovariouskindsofmusic,tome,thefolkmusicofInnerMongoliaistheroot,"hesays."Performinginremotevillagesispleasant.Ifeelathomeontheboundlessgrasslands,andthewarmpeopletheremakemefeelfulfilled."ThefirstroundofspringauctionseasoninBeijingendedlastweek,butitfailedtocreatemuchspringintheartmarket.AlthoughtwopiecesofChinesepaintingfetchedmorethan100millionyuan,thedeclineintradingvolumeandsalerateshowedadownturnthisyear.Inthe“GrandView:ChinesePaintingHighlight”sessionatChinaGuardian2015springauctions,PanTianshou’srepresentativeworkEagle,RockandFlorahitarecordauctionpriceof279millionyuan,whileLiKeran’smasterworkJinggangMountainfetched126.5millionyuan,anunexpectedhighinrecentyears.However,thetradingvolumefellsto1.87billionyuanfrom2.22billionyuaninthesameperiodtheyearbefore.TheHuangchen2015SpringAuctions,whichrecorded42.5millionyuanintotalsales,experiencedthesame.Thesectionnumberwentdownto5from12comparedtolastyear.AccordingtoexpertShaoJianwu,theartmarketdidnotattractmuchexcitementthisyearduetotheboomingstockmarketandthepersistentproblemsofforgeryandfakedeals.ThetwopiecesofChinesepaintingnotcheduphighpricethisspringduetotheirownvaluenotduetoarevivalinthemarket."Thesuccessfultransactionoftwoworkswithahammerpriceofmorethan100millionyuanonceagainconfirmsthatvaluableandrareworksofhighqualityalwaysearnthelong-lastinghighprice.Chinesepaintingandcalligraphyisstillthepillarofthemarket.However,theoverallsalesratehasdroppedslightly,whichreflectsthedemandfortheordinaryauctiongoodshasweakened,”saidthepresidentofChinaGuardian’sHuYanyan."Besides,theentryofnewbuyersalsomakescertainchangestothedirectionofpurchasing.Inaword,theoverallmarkettrendisveryunpredictable.AlthoughChinaGuardian2015SpringAuctionshasachievedremarkableresults,itdoesnotmeanthatthemarkethaswalkedoutofthepredicament.Westillhavetowaitforthebigeconomicboomtoinvigoratetheartmarket.”Evenso,thehotpursuitofsomespecialitemsappearedthisspring.AspecialsessionofChinaGuardianSpringAuctionstitled“FineGilt—BronzeBuddhistImages”achievedagreatdealwithtotalsalesvolumeof41.89millionyuanand92percentsalerate.The5thShamarRinpocheStatuefrom16-17thcenturyofTibetwassoldfor5.06millionyuan.TheBeijingChengxuanAuctionsfeaturedalmost2,800itemsofcoinsandstampsinthreesessionswithgoodsalerate.TheHuachenAuctionsalsosetaspecialsessionofphotographsundertheconditionoflarge-scaledeclineofauctionsessions.TherewasapalpabledullthudofdisappointmentthataccompaniedthereturnoftheimperialentourageofZhenHuantoherhomeland.ItfollowedacoupleyearsofhushedexcitementasChinesefanswerefedtidbitsabouttheirproudconcubinewhowassupposedtoconquerthehighgroundoftheNorthAmericanmarket.ZhenHuanis,ofcourse,thetitlecharacterofTheLegendofZhenHuan,a2011televisionseriesthatsweptChinaoffitsfeetandlatertookotherAsiancountriesbystorm.Twoyearsago,itwasreportedthatHBO,apremiumcableserviceheadquarteredintheUnitedStates,wasgoingtoairitinNorthAmericaaftersomemodification.Now,acondensedversionthatprovidesEnglishsubtitlesbutnodubbinghasfinallybeenmadeavailableonNetflixforonlinestreaming.Thisversion,highlyanticipatedasamilestoneinChina'sculturalforayoverseas,hasbeenwidelypannedbyitshomeaudience.RetitledEmpressesinthePalace,theAmericanversionhasbeenshortenedfromitsoriginal76episodesat45minuteseach,tosix90-minuteepisodes.Thequickpacingthrewoffmanynativeviewers,whoareaccustomedtoamoreleisurelydaytime-soap-stylenarrativerhythm.(ChineseTVstationswouldruntwoorthreeepisodeseveryday.)Ididnotfinishthefull-lengthversionandfoundthetruncatedonenotdifficulttofollow.What'slost,Ibelieve,aretheinterestingsetupsandpausesthatilluminatetheChineseartofstorytelling.Muchoftheplotisstillthere.Itistheflavorthatwassacrificed.TheAmericaneditionusestheframeworkoftheEmpressDowagerinhersenioryearsreminiscingatthebeginningandtheendofeachepisode,hintingatwhat'stocomeandrecappingthekeypoints.Thisdevice,notusedintheoriginal,isculturallyunderstandablebutartisticallymediocre.Whatpuzzlesmeisthetwonewsongsfortheopeningandendcredits.TheywerewritteninEnglish,butsungbyChinesewithanuncomfortableaccent.TheywereobviouslydesignedtoappealtoanEnglish-speakingbase,butdonotjibewiththeChinesedialogue.Speakingofthedialogue,theEnglishtranslation,pickedapartbysomeChinese,istooliteralformytaste.IcanimagineatypicalAmericanhitbyaflurryofroyalranks,addressesandgreetings,evenmultiplenamesandtitlesforthesameperson.Thefirsthalfhourmustbeaswamptowadethrough,verymuchlikemyexperienceofgettingthroughaTolstoytomewithitsendlessinflectionsofnamestransliteratedintolengthyChinese.Iseethechoiceofverbatimtranslationasaneffortforconveyingexotica.Itisfairlycompetent,withnoerrorthatIcoulddetect,butfailstoriseabovewordsorcapturetheessenceofthelanguage.Aculturalproductusuallycrossesovertoaforeignterritoryfirstbyanemphasisonthecommonalities.ButwhetherinsideoroutsideChina,thetemptationtosellitforthedifferencesisjusttoogreat.Sure,thesumptuoussetsandcostumesareabigattraction,butthenarrativetechniquehasbecome－h(huán)owshallIputit?－abitanglicized,whichisnecessaryforculturalexport.Judgingbytheresponses,thislegend,which,contrarytotheclaimoftheEnglishtrailer,istotallyfictitious,hasdepartedfromChinabutnotyetlandedonAmericanshores.IamabigfanofRalphWaldoEmerson'sessaytitledSelf-Reliance.Ifyou'venotyetreadit,Istronglyencourageyoutodoso.Inthisessay,thevenerableEmersontalksabouteschewingthetrappingsofsocietyandfindingone'sownpath.Heurgesthereadertofindrectitudeandleadamorallife.Heprofessesthat,onlybybeingselfreliant,asopposedtorelyingonthegovernmentandbeingdictatedtobysociety,canonebeginleadingadecentandpurposefullife.Heaversthatsuchalifeistheonlylifeworthliving.Iagreewithhim.ThisessaywaswrittenduringatimeofsocialupheavalinAmerica,anditisratheroddthatEmersonauthoredit,ashewasapartoftheuppercrustofsocietyatthetime.Itjustsohappenedthathelookedaroundhim,attheindolenceandthewantonnessofthepeopleinhiscircle;hewonderedhowintheworldhecametobelongthere.Indeedhispenningandpublishingthisessaycausedhisexcommunicationfromhighsocietyandalsocausedhimalotoflegaltrouble.Thelegaltroublecameasaresultofthefactthathewasspeakingoutagainstthegovernment.Iliketoreferencesuchtextsfromtimetotimeasanexamplebothofthefactthathistorydoesrepeatitselfandthatthisworldisnotsobigthatwhatappliestoonesocietydoesnotinanywaytouchanothersociety.Onamuchsmallerscale,Emerson'sessayaffectsmeverydeeply.Notasanurgingtobecomeselfreliant–I'mnothingifnotthat!Inhistextheexpoundsontheideathatonemustgivetheirlifeapurpose.Andthatisthetruetopicofthisentry.Theselastfouryearshavebeensoeasy:teachforagrandtotalofsixhoursaweek,andtherestofmytimeismine.SinceI'vebeenhereIhavebeentaskedwithnothingmorechallengingthanlearningmystudents'namesandfiguringoutwhattodowiththemforthebrieftimeeachweekthatIstandinfrontofthem.Idonotconsiderthechallengesoflearningtoliveherepartofapurposefullife.Iconsiderthoseissuesexistentialinnature.OneoftheproblemswithmylifeinAmericawasthatIfeltithadnopurpose.IwenttoworkeverydayandevendidwhatIcouldtomakemycolleagues'workliveseasier,butIsimplycouldnotdigestthefactthatthatwasmysolepurposeinlife.Withnofamilytosupport,Iwasthesolebeneficiaryofmyemployment:thepaycheck,thebenefits,theincentivesandtherewardswereminealone.Notmuchofapurposeinbeingself-serving,isthere?WhileIwasastudent,IfeltIwasleadingapurposefullife.Learningnewthings,broadeningmyhorizons,expandingmylifeexperiencesallgavemylifeazipanddrivethatIhadnotfeltsincebeinginsurvivalmodewhenmykidsweresmall.AftergraduatingcollegeIfeltoddlydeflated…butbythen,Chinawasonmyhorizon.請(qǐng)刪除以下內(nèi)容，O(∩_∩)O謝謝?。?！boxingForgettheeuphemistic‘nobleartofself-defence’;boxingisahumanbloodsportinwhichtheintentionistohurtone'sopponentsbydeliveringblowstotheirbodyandultimatelyknockingthemunconscious.Itsanctionsinjuryinthenameofsport.Thatsaid,modernboxingappearsalmostgenteelalongsideitsprizefightingpredecessorinwhichbareknuckledpugilistsfoughttoexhaustion,withfightsoftenlastingseveralhours.Aroundendedonlywhenonecombatantwasfloored;hethenhadhalfaminute'srespitebeforeplacinghistoeonalinescratchedacrossthecentreoftheringandresumingbattle.Notuntilonefighterfailed‘tocomeuptoscratch’wasaresultdeclared:nowinsonpointsinthosedays,justtheobjectivetestofaninabilitytocontinue.Earlyroundswereoftenhardsloggingcontestsbuttherealphysicaldamagecameinthelaterstageswhentirednesssloweddefensivereflexes.Imaginetoothestateofeventhewinner'shands,protectedonlybyhavingbeensoakedinbrine.Withtheircombinationofboxingandwrestlingmoves,earlycontestswereliterally‘noholdsbarred’;grappling,punching,tripping,andthrowingallbeingusedtoflooranopponent.Thewidely-adoptedBroughton'sRulesof1743eradicatedsomeofthebarbarismbyoutlawingthehittingofamanwhenhewasdown,andtheseizingofhairorthebodybelowthewaist,buttheystillpermittedbutting.Yetitwasnotthebrutalityoftheprize-ringwhichbroughtitsdemise,butthecorruptionwithwhichitbecameassociated.TherevivalofthesportasboxinginlateVictorianBritainsawseveralchangesdesignedtorenderitmorecivilized.Althoughsomeoftheoldpracticescontinuedforawhile—eventhefamousQueensburyRulesinitiallyallowedendurancecontests—bytheturnofthecenturythegeneralpicturewasoneofboxingingloves,limited-timerounds,pointsdecisionsafterafixednumberofroundshadelapsed,andweightdivisions,thoughthelatterhaveaccentuatedproblemsofdehydrationasfightersstruggleto‘maketheweight’.Formuchofthetwentiethcenturythehistoryofboxinghasbeenoneofcrumblingresistancetochangesintendedtoprotectfurtherthebrainsandbodiesofparticipants.Between1984and1993eightboxershaddiedsoonafterfightsintheUK;bantamweightBradleyStonewasaddedtothelistin1994.Followingareportfromamedicalworkingparty,whichincludedneurosurgeons,theBritishBoxingBoardofControlsubsequentlyintroducedmandatoryannualmagneticresonanceimagingscansforallboxerstoreplacethelesssophisticatedcomputerizedtomographywhichhadbeencompulsoryonlyforthosefightingeightroundsormore.Additionally,anyboxerknockedoutmustwait45days(previously28)beforeheagainenterstheringcompetitively,andhemustalsohaveahospitalcheck.Ringsidedoctorsmayadviserefereesonafighter'sconditionbetweenroundsandmayrecommendthatthecontestbestopped.Doctorsalsoexamineeachboxerattheconclusionoffightsandparamedicteamsmustbeonhandatallboxingbills.Themedicalprofessioninseveralcountrieshasincreasinglyadoptedananti-boxingstance,citingirreversiblebraindamageasitsmajorobjectiontothesport.Thisisakeypointfor,inabsolutetermsofdeathsandseriousinjuries,othersportssuchashorseracing,mountaineering,rugby,andevencricketappearmoredangerous,butinnoneofthemisdeliberateandrepeatedstrikingofanopponentpartoftherulesofthegame.Incontrastaboxerhasalicenceforphysicalassault.Theevidenceisclearthatrepeatedpummellingtotheheadcancausecumulativedamagetothebrain:heretimeisnogreathealer.Occasionally,acutebraininjurycanoccurduringafight.Thegreatestdangercomestowardstheendwhenatiredmanwithalooseneckhashisheadflippedbackrapidlybyapunch.Thiscantearaveinoutsideorinsidethebrain,whichthenleaksblood,causingpressureonthebrainandeventuallyleadingtoacoma.Onlyiftheclotisremovedrapidlycanthefightersurvive.Fightersnowtrainharder;theirbod-iesarefitter—buttheirbrainsarenomoreresilientthaninthepast.Somenations,notablySweden,havealreadybannedboxingonmedicalgrounds.SofartheBritishgovernmenthasbeenreluctanttofollowtheSwedishleadandsince1981fiveprivatemembers'anti-boxingBillsproposedinparliamenthavefailedtoreachthestatutebooks.Mostschools,bothstateandpublic,however,havedroppedboxingfromtheirphysicaleducationcurriculum.Yetitshouldbenotedthatamateurboxingisexceptionallywellregulated:notmorethanfourroundsarefought,headguardsareworn,andtherefereeisallowedtostopafighttopreventseriousinjury.However,headguards,whilstabsorbingenergyfrompunches,presentanevenlargertargettobehitandthusthenumberofblowsstrikinghomemaywellincrease.Indeed,studieshaveshownthatnon-boxingsportsmenoutperformevenamateurfightersinneurologicaltestsand,notwithstandingthesafetyprecautions,threeamateurfightershavesufferedseriousbraininjuryinBritishringssince1988.Forcenturiesboxinghasbeentheepitomeofovertmasculinity,ademonstrationofmanlinessanditsembodyingcharacteristicsofcourage,tolerationofpain,andself-discipline.Womenweremerelyornamentsdisplayingtheroundcards.Thiscontinues,butwomenhavesuccessfullydemandedequalrightsinthering.InBritain,girlsfromtheageof10arenowallowedtosparinamateurboxinggyms,andrecentlyprofessionalism,too,hasbeenrecognizedforwomen—significantlylaterthanitsacceptanceintheUSwherefightsforwomenhaveappearedontheundercardofworldchampionshipevents.Themoraldilemmaofboxingisthatitprovidesanhonestopportunitytoescapepoverty,butitalsomeansforsomealegalbeatingandforallthethreatofpermanentdamage.Hittingbelowthebeltisoutlawedtoprotectthegenitals,butsurelythebraindeservesevenmoreprotection,byreducingtheconcussivepoweroftheboxingglove,developingsaferheadgear,excludingtheheadasatarget—orbybanningthesportaltogether.Theissueisnothowhazardousboxingisbutwhetherthehazardsareacceptable.Theterm"autism"referstoaclusterofconditionsappearingearlyinchildhood.Allinvolvesevereimpairmentsinsocialinteraction,communication,imaginativeabilities,andrigid,repetitivebehaviors.Tobeconsideredanautisticdisorder,someoftheseimpairmentsmustbemanifestbeforetheageofthree.ThereferencebookusedbymentalhealthprofessionalstodiagnosementaldisordersistheDiagnosticandStatisticalManualofMentalDisorders,alsoknownastheDSM.The2000editionofthisreferencebook(theFourthEditionTextRevisionknownasDSM-IV-TR)placesautisminacategorycalledpervasivedevelopmentaldisorders.Allofthesedisordersarecharacterizedbyongoingproblemswithmutualsocialinteractionandcommunication,orthepresenceofstrange,repetitivebehaviors,interests,andactivities.Peoplediagnosedwiththesedisordersareaffectedinmanywaysfortheirentirelives.DescriptionEachchilddiagnosedwithanautisticdisorderdiffersfromeveryother,andsogeneraldescriptionsofautisticbehaviorandcharacteristicsdonotapplyequallytoeverychild.Still,thecommonimpairmentsinsocialinteraction,communicationandimagination,andrigid,repetitivebehaviorsmakeitpossibletorecognizechildrenwiththesedisorders,astheydiffermarkedlyfromhealthychildreninmanyways.Manyparentsofautisticchildrensensethatsomethingisnotquiterightevenwhentheirchildrenareinfants.Theinfantsmayhavefeedingproblems,dislikebeingchangedorbathed,orfussoveranychangeinroutine.Theymayholdtheirbodiesrigid,makingitdiff