对加强我国会计职业道德建设问题考内容提要近年来国内外会计舞弊问题及审计失败案件频频出现，使得企业会计职业道德缺失问题成为社会关注的众矢之的。会计职业道德问题会导致企业会计信息被歪曲或被掩盖，与客观事实不符，造成企业的内部利益相关群体受益，而严重侵害了企业职工、债权人和股东权益，严重的影响了正常的经济活动和行业参与者之间的经济往来，在很大程度上阻碍了经济的快速发展和业内的会计环境的稳定。在这样的环境下上至国家机关，下至每一个关系群体对会计职业道德问题的关注程度都已经提高到了一个新的认知层次，对严厉整治会计道德风气，净化行业环境和行业风气的呼声也是越来越高。在这样的环境下对于会计职业道德问题的成因、目的、手段的深入认知，以达到防范和杜绝会计舞弊问题，树立一个积极向上、良好的行业规范不仅仅是对会计行业从业者的要求，也是对整个社会经济的参与者都是一个迫在眉睫的要求。本文以我国当前会计职业道德现状及问题入手，同时重点对会计职业道德问题的防范措施展开论述，以达到认知、识别和完善会计职业道德建设的目的。关键词：会计职业道德建设舞弊问题道德缺失ABSTRACTInrecentyears,domesticandinternationalaccountingandauditingmalpracticecasesfrequentfailures,lackofbusinessethicsmakingaccountingissuesbecomeatargetforsocialconcern.Ethicalissuesinaccountingwillresultincorporateaccountinginformationisdistortedorconcealed,inconsistentwiththeobjectivefacts,resultinginthecompany'sinternalstakeholdersbenefit,butaseriousinfringementofenterpriseemployees,creditorsandshareholders'equity,seriouslyaffectedthenormaleconomicactivitiesandeconomicexchangesbetweenindustryparticipants,largelyhinderedtherapideconomicdevelopmentandstabilityoftheindustryaccountingenvironment.Insuchanenvironmentontostateorgans,downtoeveryrelationshipintheaccountinggroup'slevelofconcernethicalissueshavebeenraisedtoanewlevelofawareness,moralethosofstrictregulationofaccounting,environmentalandprofessionalatmospherepurificationindustryvoicesalsoincreasing.Insuchanenvironmentcausesaccountingforthein-depthknowledgeofethicalissues,objectives,meanstoreachtopreventandeliminatetheproblemofaccountingfraud,andestablishapositive,goodindustrystandardsnotonlyontherequirementsoftheaccountingindustrypractitioners,butalsoontheentiresocialandeconomicactorsisanurgentrequirement.Inthispaper,China'scurrentstatusoftheaccountingprofessionandethicalproblems,wealsofocusonethicalissuesinaccountingstartonpreventivemeasuresinordertoachieveawareness,recognitionandimproveaccountingprofessionalethicsconstructionpurposes.Keywords:Accounting;professionalethics;fraudissues;moralfailure目录一、会计人员职业道德概述..............................................1（一）会计职业道德的概念..............................................1（二）会计职业道德缺失的表现..........................................1二、我国会计职业道德建设的现状及问题................................1（一）整体法律观念淡薄.................................................2（二）为己谋私..........................................................2（三）弄虚作假..........................................................2（四）良心缺失..........................................................2三、会计职业道德问题的成因分析.......................................2（一）内部控制制度不完善..............................................3（二）会计职业道德宣传教育缺乏.......................................3（三）生产领域中的产权不明晰..........................................3（四）契约中缺乏独立存在的委托人....................
