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1、石家庄经济学院华信学院毕业论文摘 要在市场经济条件下，会计职业活动中的各种经济利益关系日趋复杂，许多会计人员为谋取巨额经济利益，无视财经法规规定违背职业道德规范而引发诚信危机导致会计信息质量不高，因此，了解和研究会计职业道德现状及建设的必要性是非常重要的。本文针对具体案例分析职业道德建设的必要性和失控的原因，进而提出合理规范人事政策、建立健全内部会计控制、开展会计职业道德教育、保障会计人员行使职权等几方面的解决方案。由此深刻体现会计职业道德是调整会计职业活动利益关系的手段。关键词：会计职业道德 内部会计控制 财经法规 会计人员再教育ABSTRACTUnder the market econom
2、y condition, various economic interest relation within the activity of accounting is gradually complicated. To seek the huge interest ,many accountants disobey the occupation morals norm ,disregarding the finance and economics laws and regulations . Thus it cause the trustworthiness crisis and the a
3、ccounting information quatity is not high.Therefore, it is very important to know and study the present condition of the accounting morals and the necessity of the construction. It is the aim of this paper to discuss the necessity of the construction and the reason of losing control. Then put forwar
4、d several solution such as the reasonable and norm personnel policy, building the internal accounting control, spreading morals education of accounting occupation , guaranteeing the accountants to perform the official power.For this reason,embodying the occupation morals is the key means to adjustin
5、g the economic relations in the occupation activity.Key word：Accounting occupation morals；Internal accounting control.； Financial and economics laws；The accountants further education目 录中文摘要（I）英文摘要（I）引言（1）1 会计职业道德现状的实证研究 （2）2 从案例看当前会计人员职业道德建设的必要性 （2）3 会计职业道德失控的原因 （2）3.1 人事政策混乱、员工素质普低 （2）3.1.1 用人不规范 （2）4 结论 （4）致谢（5）参考文献 （6）附录A（7）II