管理会计师及其职业道德探讨

管理会计师及其职业道德探讨

摘要

管理会计师在现代企业的发展中充当着非常重要的角色，在企业中有不可或缺的重要地位，管理会计师职业道德的好坏直接关系到相关企业目前的经济发展，其职业道德的好坏对管理会计师个人和企业的发展有着至关重要的作用。本文以管理会计师职业道德为出发点，通过对比、举例、定性等方法对管理会计师职业道德的基本内容和重要作用加以论述，对管理会计师职业道德缺失的各种现象进行分析，对管理会计师职业道德缺失的原因进行研究，总结出了影响管理会计师职业道德的好坏主要有社会环境、不健全的法制、会计职业道德建设的滞后性、管理会计师自身、企业领导五大方面的因素，探索加强管理会计师职业道德建设的必要性，该如何建立健全会计职业道德法律制度，加强管理会计师的思想道德建设的途径，建立有效地企业内部控制制度和建立会计职业道德评价体系，使管理会计师认识到良好的职业道德对个人、对企业的重要作用，缩短理论与实际的距离。

关键词：管理会计师职业道德内部控制制度职业道德评价体系

Management accountant and their

professional ethics

Abstract

Management accountants in the development of modern enterprise plays a very important role, which has an indispensable status in enterprise, the stand or fall of management accountants professional ethics related enterprises is directly related to the present economic development, the stand or fall of its professional ethics for management accountants have a vital role in the development of individuals and businesses. Taking management accountants professional ethics as a starting point, by contrast, for example, qualitative methods such as the basic content of management accountants professional ethics and important role about the various phenomena of the lack of management accountants professional ethics were analyzed, and the study of the lack of management accountants professional ethics, and summarized the influence of management accountants professional ethics quality mainly include the social environment, the unsound legal system, the accounting professional ethics construction lag, the management of accountants themselves, enterprise leading five big factors, explore the necessity of management accountants professional ethics construction, how to establish and improve the legal system of the accounting professional ethics, strengthen the ideological and moral construction of the management accountants, establish effective internal control system and the establishment of accounting professional moral evaluation system, so that management accountants recognize the good professional ethics for individuals, for the important role of enterprises, shorten the distance of theory with practice.

Key words: Management accountants Professional ethics Internal control system Professional moral evaluation system

目录

1 引言 (1)

2 会计职业道德的概述 (2)

2.1 会计职业道德的概念 (2)

2.2 会计职业道德的作用 (2)

3 管理会计师职业道德的作用和内容 (3)

3.1 管理会计师的作用 (3)

3.2 管理会计师职业道德的内容 (3)

3.2.1 能力 (3)

3.2.2 保密性 (3)

3.2.3 正直性 (3)

3.2.4 客观性 (4)

4 管理会计师职业道德的现状 (5)

4.1 职业道德观念淡薄 (5)

4.2 追求私利监守自盗 (5)

4.3 违背准则弄虚作假 (6)

5 影响管理会计职业道德的因素 (7)

5.1 社会环境对从业人员的影响 (7)

5.2 不健全的法制对从业人员的影响 (7)

5.3 会计职业道德建设滞后性的影响 (7)

5.4 管理会计从业人员自身的影响 (8)

5.5 企业领导的影响 (8)

6 加强管理会计师职业道德建设的途径 (9)

6.1 加强会计职业道德建设的必要性 (9)

6.2 提高管理会计师工作人员的整体素质 (9)

6.3 建立有效地企业内部控制制度 (9)

6.4 建立会计职业道德评价体系............................................................... (10)

6.5 建立健全会计法律法规 (10)

7结论 (11)

谢辞 (12)

参考文献 (13)