我国中小企业会计职业道德研究——以万福公司为例ResearchonAccountingProfessionalEthicsofChineseSmallandMediumEnterprises摘要会计工作作为企事业单位的重要组成部分，在社会生活的方方面面都有它的身影。随着各种经济形式的不断涌现，给企业带来无尽的发展和收益的同时，也让企业会计人员面临新的机遇和挑战。在市场经济高度发展的过程中，由于会计人员职业道德标准的下降，许多会计出现了职业道德的问题，造成许多严重的后果。要建立会计职业道德，会计从业人员必须从职业道德自身开始，加强建设会计职业道德，对会计职业道德水平有所提升，使会计职业道德真正辅助和补充会计法规，从而树立公平、公正、客观的会计职业形象。故而本文对该问题进行探究。文章首先对会计职业道德的内涵意义等进行了概述，其次指出了会计职业道德的原则及影响因素，包括诚实守信原则、爱岗敬业原则、客观公正原则、廉洁自律原则、坚持准则原则以及提高技能原则，再次对会计职业道德的现状问题进行了分析，接着以万福公司为例进行了探究，指出其会计职业道德缺失的原因，最后针对这些原因，提出了相关的建议。关键词：会计职业道德，财务造假，会计发展AbstractAsanimportantpartofenterprisesandinstitutions,accountingworkhasitsownimageinallaspectsofsociallife.Withtheemergenceofvariouseconomicforms,bringingendlessdevelopmentandbenefitstoenterprises,italsobringsnewopportunitiesandchallengestocorporateaccountants.Intheprocessoftherapiddevelopmentofthemarketeconomy,duetothedeclineoftheprofessionalethicsstandardsofaccountants,manyaccountingproblemshaveemerged,resultinginmanyseriousconsequences.Toestablishaccountingprofessionalethics,accountingpractitionersmuststartfromtheprofessionalethicsitself,strengthentheconstructionofaccountingprofessionalethics,improvethelevelofaccountingprofessionalethics,andmakeaccountingprofessionalethicstrulyassistandsupplementaccountingregulations,thusestablishingfair,justandobjectiveAccountingprofessionalimage.Therefore,thisarticleexploresthisissue.Thearticlefirstgivesanoverviewoftheconnotationofaccountingprofessionalethics,andthenpointsouttheprinciplesandinfluencingfactorsofaccountingprofessionalethics,includingtheprinciplesofhonestyandtrustworthiness,theprincipleofdedication,theprincipleofobjectivityandjustice,theprincipleofhonestyandself-discipline,theprincipleofadherencetothenormsandtheimprovementofskills.Inprinciple,thispaperanalyzesthestatusquoofaccountingprofessionalethicsagain,andthentakesMcompanyasanexampletoexplorethereasonsforthelackofaccountingprofessionalethics.Finally,itputsforwardrelevantsuggestionsforthesereasons.Keywords：Accountingprofessionalethics，financialfraud，accountingdevelopment目录引言..........................................................................................................................-1-1会计职业道德概述................................................................................................-1-1.1会计职业道德相关的概念.........................................................................-1-1.2会计职业道德的内容及要求.....................................................................-1-1.3会计职业道德的意义.................................................................................-2-2会计职业道德的原则及影响因素........................................................................-3-2.1会计职业道德的原则.................................................................................-3-2.1.1诚实守信原则..................................................................................-...
