论会计职业道德的失范与重塑
毕业论文关键词：会计职业道德；道德失范；道德重塑
On the loss and remodeling of accounting professional ethics
Abstract: With the rapid development of economic and social undertakings in our country, the accounting profession has made unprecedented progress, so the accounting professional ethics is very important to the inpidual and the enterprise. But part of the accounting personnel because of their professional and moral quality is low, influence of working environment of the accounting professional ethics, government supervision and bad, supervision of accounting professional ethics lag, and lead to the Accounting Professional Ethics Anomie, the accounting industry and even the whole society produced tremendous harm. Endlessly in recent years of accounting information distortion, the audit report false event, but also a reflection of accounting professional ethics serious landslide, the Accounting Professional Ethics Anomie seriously. Therefore, in this paper, the accounting professional ethics lost fan behavior concept, performance and causes of and on how to rebuild accounting professional ethics, from both internal and external aspects put forward rational conception and reshape the accounting personnel of professional ethics.
Key words: accounting professional ethics; moral disorder; moral reconstruction
目 录
绪 论1
（一） 研究目的和意义..1
（二） 研究内容..1
（三） 研究方法..2
1、 文献分析法和理论结合实际2
2、 归纳演绎法.2
3、 道德推理模型——波特图式2
一、会计道德失范的理论概述3
（一） 会计道德的概念..3
（二） 会计职业道德失范的概念.3
（三） 会计道德失范的背景3
（四） 会计道德失范的理论综述.4
1、 国外研究现状4
2、 国内研究现状4
二、现代会计职业道德失范的危害及主要表现..7
（一） 唯领导是从、会计造假、市场经济混乱.7
（二） 为一己私利、违法乱纪..8
（三） 业务水平低、技能差8
（四） 缺乏敬业精神、没有职业道德..8
（五） 无严格的审计流程.8
（六） 引起社会价值观异变和道德感滑坡9
三、会计职业道德失范的原因.10
（一） 会计职业道德失范的内部原因10
1、 自身自觉性不强，盲目服从领导安排11
2、 缺乏严格的自律意识.11
3、 业务能力差，理论水平低下.11
（二） 会计道德失范的外部原因..11
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