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1、淺談會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)職業(yè)道德的影響［扌商要］隨著知識(shí)經(jīng)濟(jì)時(shí)代的到來，會(huì)計(jì)環(huán)境也變得日趨復(fù)雜。會(huì)計(jì)環(huán)境的變化會(huì)對(duì)會(huì)計(jì)職業(yè)道德產(chǎn)生了重大影響。會(huì)計(jì)從業(yè)人員在會(huì)計(jì)環(huán)境當(dāng)中，其行為必然是會(huì)受到會(huì)計(jì)環(huán)境的影響，要形成良好的會(huì)計(jì)職業(yè)道德習(xí)慣，除了需要科學(xué)的會(huì)計(jì)信息標(biāo)準(zhǔn)以及嚴(yán)格的法律制度和完善的監(jiān)督機(jī)制外，改善會(huì)計(jì)工作的環(huán)境也是十分重要的。一個(gè)良好的會(huì)計(jì)環(huán)境無疑會(huì)對(duì)會(huì)計(jì)職業(yè)道德行為產(chǎn)生積極有效的影響。本文從影響會(huì)計(jì)職業(yè)道德的內(nèi)部環(huán)境因素和外部環(huán)境因素進(jìn)行分析，提出了改善會(huì)計(jì)職業(yè)道德的具體措施，文章主要是從外在的環(huán)境和內(nèi)在環(huán)境兩個(gè)方面分析了會(huì)計(jì)環(huán)境對(duì)于會(huì)計(jì)職業(yè)道德行為的影響，說明了改善會(huì)計(jì)環(huán)境的必
2、要性。［關(guān)鍵詞］會(huì)計(jì)環(huán)境會(huì)計(jì)職業(yè)道德影響Environmentalimpactoftheaccountingprofessionalethicsoftheaccounting[Abstract]Accountingaccountingpractitionersexposuretotheenvironment,theirbehaviorwillinevitablybeaffectedbytheaccountingenvironment,toformagoodhabitofaccountingethics,inadditiontotheinformationneedsofthesci
3、entificaccountingstandards,strictlegalsystemandimprovethesupervisionmechanism,toimproveaccountingtheenvironmentisveryimportant.Agoodaccountantaccountingenvironmentwillundoubtedlyhaveapositiveethicalbehaviorandeffectiveimpact.Accountingpractitionerswantscompliancewithaccountingprofessionalethi
4、cs,however,duetotheinfluenceofexternalenvironmentandinternalaccountingaccountingenvironment,makingthemnotverywellperformaccountingethics?Thispaperanalyzedtheimpactofaccountingethicsfrominternalandexternalenvironmentalfactors,environmentalfactors,thearticleproposesconcretemeasurestoimprovethea
5、ccountingprofessionalethicsmainlyfromtheexternalenvironmentandinternalenvironmentanalysisoftheaccountingenvironmentbothforethicalbehaviorofaccounting,illustratesthenecessityofpurifyingtheaccountingenvironment.[KEYWORDS]environmentethicsinfluence目錄引言4一.會(huì)計(jì)職業(yè)道德與會(huì)計(jì)環(huán)境的概念及其關(guān)系4（一）會(huì)計(jì)道德及會(huì)計(jì)環(huán)境的概念4（二）會(huì)計(jì)道
6、徳及會(huì)計(jì)環(huán)境的關(guān)系4影響會(huì)計(jì)職業(yè)道德行為的外在環(huán)境分析4（一）影響會(huì)計(jì)職業(yè)道德行為的社會(huì)環(huán)境分析5（二）影響會(huì)計(jì)職業(yè)道德行為的經(jīng)濟(jì)環(huán)境5（三）影響會(huì)計(jì)職業(yè)道德行為的法律環(huán)境6（四）影響會(huì)計(jì)職業(yè)道徳行為的工作環(huán)境6三.影響會(huì)計(jì)職業(yè)道德的內(nèi)在環(huán)境分析7（一）道德修養(yǎng)是會(huì)計(jì)會(huì)計(jì)職業(yè)道德的基礎(chǔ)7（二）職業(yè)態(tài)度是會(huì)計(jì)職業(yè)道德的重要影響因素7（三）專業(yè)能力是會(huì)計(jì)職業(yè)道德的重要制約因素7（四）正確的會(huì)計(jì)人際關(guān)系是會(huì)計(jì)職業(yè)道徳的重要保證7四.優(yōu)化會(huì)計(jì)環(huán)境，加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)8（一）營造良好的社會(huì)氛圍，凈化會(huì)計(jì)行為壞境8（二）健全會(huì)計(jì)法律法規(guī)，輔助會(huì)計(jì)職業(yè)道德建設(shè)8（三）加大會(huì)計(jì)環(huán)境監(jiān)督力度，發(fā)
7、揮內(nèi)部監(jiān)督作用8（四）加強(qiáng)會(huì)計(jì)職業(yè)道徳教育，推動(dòng)終身學(xué)習(xí)9結(jié)論9致謝語10［參考文獻(xiàn)］11引言會(huì)計(jì)職業(yè)道徳如何，事關(guān)國家財(cái)政、財(cái)務(wù)法規(guī)和制度能否貫徹執(zhí)行，關(guān)系到維護(hù)經(jīng)濟(jì)秩序,促進(jìn)經(jīng)濟(jì)政策和發(fā)展的大問題。會(huì)計(jì)職業(yè)道德問題的產(chǎn)生原因是多方面的，而會(huì)計(jì)環(huán)境又是影響會(huì)計(jì)職業(yè)道德的一個(gè)重要的因素。深入研究和探討會(huì)計(jì)環(huán)境對(duì)于我們加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)有著重要的意義。一?會(huì)計(jì)職業(yè)道德與會(huì)計(jì)環(huán)境的概念及其關(guān)系（一）會(huì)計(jì)道德及會(huì)計(jì)環(huán)境的概念會(huì)計(jì)職業(yè)道德，指在會(huì)計(jì)職業(yè)活動(dòng)屮應(yīng)當(dāng)遵循的、體現(xiàn)會(huì)計(jì)職業(yè)特征
