基于企业伦理的会计职业道德建设探讨.docx

基于企业伦理的会计职业道德建设的探讨 摘要 目前的市场经济条件下，作为和社会经济生活密切相关、对社会生活有重大影响的会计行业来说，却容易受利益驱动及其他因素的影响，而出现了许多不道德行为，典型的问题就是会计造假以及由此而带来的会计信息严重失真问题。故而，本文就此对基于企业伦理视角的会计职业道德建设进行探讨。本文运用理论与实践相联系的方法。理论与实际相结合就是以伦理学理论指导会计伦理研究,联系会计实践,客观、具体地研究历史和现实的会计道德现象和会计道德关系,从中把握、认识会计伦理问题。也就是说,要运用马克思主义的伦理学理论来指导会计伦理学的研究,联系会计实践现实、具体地研究历史和现实的会计道德现象和道德关系,从中把握、认识会计道德的发展规律性,探索、研究现阶段反映在会计道德意识、道德行为、道德现象、道德关系上的新情况和新问题。 关键词：企业伦理视角；江西振大；会计职业道德；财务管理 Abstract Under the current market economy, the accounting industry, which is closely related to social and economic life and has great influence on social life, is susceptible to the influence of interests and other factors, and there are many immoral behaviors, the typical problem is accounting fraud and the serious distortion of accounting information. Therefore, this article discusses the accounting professional ethics construction based on enterprise ethic perspective. This paper applies the method of theory and practice. The combination of theory and practice is to guide the study of Accounting ethics with the ethics theory, to connect with accounting practice, to study the historical and realistic accounting morals and the relationship between accounting morals objectively and concretely, and to grasp and understand the accounting ethics. In other words, we should use Marxist ethics theory to guide the research of Accounting ethics, connect with the practical reality of accounting practice, study the accounting morals phenomenon and moral relationship of history and reality concretely, grasp and understand the development regularity of accounting morals, explore and study the accounting moral consciousness, moral behavior, moral phenomenon and New situations and problems in moral relations. Keywords: corporate ethics perspective; Jiangxi Vibration; accounting professional ethics; financial management 目录 TOC \o "1-5" \h \z \u 1.绪论 1 1.1 研究会计伦理的背景以及意义 1 1.1.1 研究会计伦理的背景 1 1.1.2 研究会计伦理的意义 1 1.2 国内外关于会计伦理的研究文献综述 2 1.2.1 国外关于会计伦理的研究 2 1.2.2 国内关于会计伦理的研