PAGEIIPAGEI论文分类号：F23学校代码：13681HaojingcollegeShaanxiUniversityofScience＆Technology毕业设计说明书(论文)题目：我国会计职业道德建设存在的问题及加强对策学生姓名：学号：系部：经济系专业班级：会计班指导教师：二〇一五年六月PAGEIIIConstructionofProfessionalEthicsofAccountingProblemsandStrengtheningMeasureinChinaAbstractWiththedeepeningofChina'sreformandopeningupandthesocialistmarketeconomicsystem,continuousimprovementintheoveralleconomicaccountingbasicworkhasbecomeincreasinglyimportantpositionandrole.Accountingworkinvolvedinallaspectsofsociety,wherethereareeconomicactivitiestakeplace,therewillbeaccounting.Accountingisaneconomiclanguage,accountingpermeatesallaspectsofsocialeconomy,andaccountingpersonnelineconomicactivityalsoplaysanincreasinglyimportantrole,accountingprofessionalethicshasincreasinglybecomethefocusofattention.Thisarticlefromtheexplorationofaccountingoccupationmoralconcept,brieflyintroducesthefunctionandimportanceofaccountingoccupationmoralcontent,;accordingtotheexistingproblemsandthesituationofChina'saccountingethicsconstruction,andthentriestoreasonanalysisoflackofaccountingoccupationmoralfrommultipleperspectives,thatismainlyfromthemoralenvironmentwell,theimbalanceofeconomicdevelopment,imperfectlawsandregulations,theirmoralfactorslowerqualityofaccountingpractitioners.Finally,aimingattheseproblemsandaccordingtotheanalysisofaccountingethics,theoryimperfect,imperfectsystem,therearecertainproblemsleadingtotheaccountingstaffofprofessionalethicsofthebuilding.Strengtheningtheconstructionofaccountingprofessionalethicsistodeveloptheaccountingprofession"four"importantnewmeasures;andisaneffectivemeanstoimprovetheaccountingstaffofprofessionalandethicalstandards.Ithelpstobalancetheprofessionalconductofaccountants,accountingproperlyhandletherelationshipbetweeneconomicinterestsofallpartiessubjectandtopromotethegoaloffinancialaccountingandinternalaccountingcontrolseffectivelyachievegoals;helpresolvethecurrentaccountingfraudandaccountinginformationdistortion,correcttheaccountingprofessionunhealth