浅析会计职业素养

浅析会计职业素养
【摘要】：近年来暴露出来的一系列会计舞弊案，折射出了会计行业职业素养建设的薄弱。

在发生的各种假账事件中，会计人员扮演了重要的角色。

此时，社会开始呼唤诚信，会计人员职业素养也受到职业界以及社会公众的关注。

本文第一部分主要阐述了会计职业素养的概念以及内容等，接着第二部分介绍了会计职业素养的缺失所带来的危害，之后从多角度分析会计职业素养缺失的原因，主要是由于法制建设不健全、政府监管不到位、从业人员管理不规范、会计理论本身的局限性以及宣传力度不够等因素，最后针对存在的问题并根据以上的分析，认为应从会计职业素养环境、法律制度规范等方面寻找解决措施，并就此进行了探讨，力求使得我国的会计职业素养建设迈上一个新台阶。

【关键词】：会计人员职业素养诚信
Analysis of accounting occupation accomplishment
[Abstract]: a series of accounting fraud in recent years exposed the case, and reflect the weak accounting industry occupation accomplishment construction. In the event of all kinds of accounting fraud, accounting personnel play an important role. At this time, the society began to call for honesty, accounting personnel occupation accomplishment by occupation and social public attention. The first part of this paper mainly expounds the concept and the content of accounting occupation accomplishment, then the second part introduces the harm caused by the lack of accounting occupation accomplishment, the reasons of lacking of accounting occupation accomplishment from multiple perspectives, mainly due to the incomplete legal system, government regulation is not in place, staff management is not standard, accounting theory limitations and the lack of publicity and other factors, in view of the existing problems and according to the above analysis, the accounting occupation literacy environment should find measures from the legal system standard, and to make the accounting occupation accomplishment construction to a new level.
[keyword]: accounting ；occupation accomplishment；integrity。