1、毕毕 业业 论论 文文 会计伦理会计伦理 摘要：摘要：近年来，随着我国经济的不断发展，加强会计伦理建设对我国社 会主义市场经济的发展尤为重要。为了系统探讨会计伦理问题，本文从什么是会 计伦理、当前会计伦理缺失的原因、存在的问题以及如何提高会计人员的伦理道 德等方面对会计伦理缺失的原因及对策进行了分析， 并针对目前我国会计失信的 状况，提出了建立会计规范体系、全面提高会计伦理观的理论。认为应当从增强 伦理道德教育力度、健全完善的奖惩制度、加强会计监督体系建设并进行有效的 社会引导等方面来加强会计伦理建设。 关键词关键词：信息失真；会计伦理；职业道德；伦理经济 Abstract：In recent
2、 years, with the continuous development of Chinas economy, strengthen the construction of accounting ethics in Chinas socialist market economy is particularly important. In order to explore the accounting ethical issues, from the aspect of what is accounting ethics, the current lack of accounting et
3、hical reasons, the problems and how to improve the accounting officers and so on. In this article, reasons and countermeasures for lack of accounting ethical were analyzed, and for the situation of our country Accounting credibility, recommended the establishment of the accounting norm system and co
4、mprehensively improved the theory of accounting ethics. That should enhance the ethical and moral education, a sound and comprehensive reward and punishment systems, strengthen accounting oversight and implement an effective system to guide the community to strengthen the construction of accounting ethics. Key wards：information distortion ；accounting ethical；professional ethics ；ethical economy 目录目录：一、会计伦理学概述 二、会计伦理的缺失 三、会计伦理缺失的思考会计职业道德 四、构建会计伦理体系 五、呼唤会计伦理的回归 前 言 (一) 研究的目的与意义 针对当
