畢業(yè)論文試論會(huì)計(jì)人員素質(zhì)與職業(yè)道德

1、首都經(jīng)濟(jì)貿(mào)易大學(xué)首都經(jīng)濟(jì)貿(mào)易大學(xué)會(huì)計(jì)學(xué)專(zhuān)科畢業(yè)論文會(huì)計(jì)學(xué)專(zhuān)科畢業(yè)論文專(zhuān)業(yè)會(huì)計(jì)學(xué)會(huì)計(jì)學(xué)目錄試論會(huì)計(jì)人員素質(zhì)與職業(yè)道德...............................................................................................4一、會(huì)計(jì)人員素質(zhì)現(xiàn)狀.........................................................

2、............................................4（一）文化程度不高........................................................................................................4（二）業(yè)務(wù)素質(zhì)不高....................................................

3、....................................................4（三）道德素質(zhì)不高........................................................................................................4二、提高會(huì)計(jì)人員素質(zhì)的措施........................................

4、................................................5（一）加強(qiáng)培訓(xùn)提高會(huì)計(jì)人員的業(yè)務(wù)素質(zhì)...............................................................5（二）完善相應(yīng)的會(huì)計(jì)法規(guī).............................................................................

5、.............6（三）加強(qiáng)職業(yè)道德教育，培養(yǎng)會(huì)計(jì)人員的敬業(yè)精神........................................7三、會(huì)計(jì)職業(yè)道德的作用、基本特征、建設(shè)的基本途徑.....................................8（一）會(huì)計(jì)職業(yè)道德的含義....................................................................

6、......................8（二）會(huì)計(jì)職業(yè)道德的基本特征...............................................................................8（三）會(huì)計(jì)職業(yè)道德的作用........................................................................................9（四

7、）會(huì)計(jì)職業(yè)道德建設(shè)的基本途徑...................................................................10四、會(huì)計(jì)人員職業(yè)道德滑坡的原因............................................................................11（一）社會(huì)不良風(fēng)氣對(duì)會(huì)計(jì)人員職業(yè)道德的影響.......................

8、........................11（二）單位負(fù)責(zé)人的不良道德影響..........................................................................12（三）缺乏會(huì)計(jì)職業(yè)道德的自律組織......................................................................13（四）監(jiān)督體系不健全、監(jiān)督機(jī)制

9、不完善............................................................13五、提高會(huì)計(jì)人員職業(yè)道德素質(zhì)應(yīng)采取的措施......................................................13（一）重塑會(huì)計(jì)職業(yè)道德....................................................................

10、........................13（二）健全監(jiān)督機(jī)制，建立職業(yè)道德評(píng)價(jià)體系...................................................14（三）加強(qiáng)財(cái)政部門(mén)對(duì)會(huì)計(jì)職業(yè)道德的監(jiān)督檢查...............................................14（四）培育良好的會(huì)計(jì)誠(chéng)信環(huán)境.....................................