摘要
本文主要探究了会计职业操守在我国经济发展中所占重要地位以及其当前存在的问题。首先，论文介绍了会计学伦理的涵义、会计职业操守的特点以及对会计职业伦理的涵义，为后续探究奠定了基础。其次，文章指出会计人员缺乏职业操守的具体表现，并探讨其成因。最后，通过讨论加强会计职业操守的措施，从加强会计法制建设、创造诚信的社会氛围、加强对会计人员的职业操守以及建立健全监管体制等方面提出解决问题的途径。本文旨在通过揭示会计职业操守存在的问题及其解决措施，加强会计从业人员的职业道德修养，推动我国经济的健康有序发展。本文的研究成果可以为会计从业人员提供更科学、规范的指导，引导从业人员严格遵守职业操守规范，推动我国经济的可持续发展。
关键词：会计职业操守；道德素质；经济发展；监管体制
Abstract
This article mainly explores the important position of accounting professional ethics in China's economic development and the current issues it faces. Firstly, the article introduces the meaning of accounting ethics, the characteristics of accounting professional ethics, and the meaning of accounting professional ethics, laying a foundation for subsequent research. Secondly, the article points out the specific manifestations of the lack of professional ethics of accounting personnel and explores its causes. Finally, the article discusses measures to strengthen accounting professional ethics from strengthening the accounting legal system, creating an honest social atmosphere, strengthening the professional ethics of accounting personnel, and establishing a sound regulatory system. This article aims to strengthen the professional ethics of accounting practitioners, promote the healthy and orderly development of China's economy by revealing the problems of accounting professional ethics and proposing solutions. The research results of this article can provide more scientific and standardized guidance for accounting practitioners, guide them to strictly comply with professional ethics norms, and promote the sustainable development of China's economy.
Keywords: accounting professional ethics; moral quality; economic development; regulatory system
目 录
摘要 I
Abstract II
引言 1
一、会计伦理概论 1
（一）会计学伦理的涵义 1
（二）会计职业操守的特点 1
（三）对会计职业伦理的涵义 2
二、 会计人员缺乏职业操守的表现及其成因 3
（一）财会人员缺乏职业操守的具体体现 3
（二）会计人员职业操守缺失的成因 3
三、加强会计职业操守的措施 4
（一）加强会计法制建设 4
（二）创造诚信的社会氛围想 5
（三）加强对会计人员的职业操守 5
(四) 建立健全监管体制 6
结论 6
致谢 8
参考文献 9
本文主要探究了会计职业操守在我国经济发展中所占重要地位以及其当前存在的问题。首先，论文介绍了会计学伦理的涵义、会计职业操守的特点以及对会计职业伦理的涵义，为后续探究奠定了基础。其次，文章指出会计人员缺乏职业操守的具体表现，并探讨其成因。最后，通过讨论加强会计职业操守的措施，从加强会计法制建设、创造诚信的社会氛围、加强对会计人员的职业操守以及建立健全监管体制等方面提出解决问题的途径。本文旨在通过揭示会计职业操守存在的问题及其解决措施，加强会计从业人员的职业道德修养，推动我国经济的健康有序发展。本文的研究成果可以为会计从业人员提供更科学、规范的指导，引导从业人员严格遵守职业操守规范，推动我国经济的可持续发展。
关键词：会计职业操守；道德素质；经济发展；监管体制
Abstract
This article mainly explores the important position of accounting professional ethics in China's economic development and the current issues it faces. Firstly, the article introduces the meaning of accounting ethics, the characteristics of accounting professional ethics, and the meaning of accounting professional ethics, laying a foundation for subsequent research. Secondly, the article points out the specific manifestations of the lack of professional ethics of accounting personnel and explores its causes. Finally, the article discusses measures to strengthen accounting professional ethics from strengthening the accounting legal system, creating an honest social atmosphere, strengthening the professional ethics of accounting personnel, and establishing a sound regulatory system. This article aims to strengthen the professional ethics of accounting practitioners, promote the healthy and orderly development of China's economy by revealing the problems of accounting professional ethics and proposing solutions. The research results of this article can provide more scientific and standardized guidance for accounting practitioners, guide them to strictly comply with professional ethics norms, and promote the sustainable development of China's economy.
Keywords: accounting professional ethics; moral quality; economic development; regulatory system
目 录
摘要 I
Abstract II
引言 1
一、会计伦理概论 1
（一）会计学伦理的涵义 1
（二）会计职业操守的特点 1
（三）对会计职业伦理的涵义 2
二、 会计人员缺乏职业操守的表现及其成因 3
（一）财会人员缺乏职业操守的具体体现 3
（二）会计人员职业操守缺失的成因 3
三、加强会计职业操守的措施 4
（一）加强会计法制建设 4
（二）创造诚信的社会氛围想 5
（三）加强对会计人员的职业操守 5
(四) 建立健全监管体制 6
结论 6
致谢 8
参考文献 9
