论和谐社会下的会计职业道德

论和谐社会下的会计职业道德
 
摘要：实现社会和谐，建设美好社会，始终是人类孜孜以求的1个社会理想。然而和谐社会不是靠某个人的力量就能到达的，它的实现需要全社会的共同努力。目前，我国会计工作仍存在着较严重的问题如：做假账、会计信息失真、大量资金体外循环或私设小金库、工作人员侵吞公款等等，阻碍了国内的经济发展和社会建设。这些问题主要是由于会计人员的道德意识薄弱，专业水平有限，法律监督机制不完备，会计规范体系不完善，企业机制不健全，政府管理越位，道德教育体系不成熟等1系列原因造成的。解决这些问题我们可以从以下几方面入手：加强教育；完善会计监管体系；健全会计法规体系；建设法治政府；加大道德宣传力度；建立会计信用档案；会计人员要注重自身道德素质的培养。

关键词：会计人员；职业道德；和谐社会

Accounting professional ethics in harmonious society
 
Abstract：To realize a harmonious society and to build a fine society is a social ideal which is pursed persistently by us human. But we cannot reach it by only one of us, for it needs common efforts of the whole society. At present, our countrys accountancy still has the serious issues , such as: making false accounts, the accounting information distortion, a mass of funds circulation outside or setting up little hidden coffers, the staff embezzles public fund, etc., which hindered the nations economic growth and society construction. The mainly reason of these problems is that accountants’ moral awareness is weak, the specialized level is limited, the mechanism of legal surveillance is uncertain, the system of accounting standard is imperfect, the enterprises’ mechanism is incomplete .the government exceeds its authority, the system of moral education is not mature. There are some ways to solve these problems as follows: strengthening education; improving accounting regulation system; improving the accounting system of laws; building a legal government; advertising morality; establishing credit files; accountants should pay attention to cultivate their own moral quality.

Key words: accountants; professional ethics; harmonious society （转载自中国科教评价网www.nseac.com ）