會(huì)計(jì)環(huán)境對會(huì)計(jì)職業(yè)道德的影響

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1、論文分類號：F23學(xué)校代碼：13681HAOJINGCOLLEGESHAANXIUNIVERSITYOFSCIENCE＆TECHNOLOGY畢業(yè)設(shè)計(jì)說明書(論文)二〇一四年五月IEnvironmentalimpactoftheaccountingprofessionalethicsoftheaccountingAbstractAccountingaccountingpractitionersexposuretotheenvironment,theirbehaviorwillinevitablybeaffectedbytheaccountingenvironment,t

2、oformagoodhabitofaccountingethics,inadditiontotheinformationneedsofthescientificaccountingstandards,strictlegalsystemandimprovethesupervisionmechanism,toimproveaccountingtheenvironmentisveryimportant.Agoodaccountantaccountingenvironmentwillundoubtedlyhaveapositiveethicalbehaviorandeffec

3、tiveimpact.Accountingpractitionerswantscompliancewithaccountingprofessionalethics,however,duetotheinfluenceofexternalenvironmentandinternalaccountingaccountingenvironment,makingthemnotverywellperformaccountingethics.Thispaperanalyzedtheimpactofaccountingethicsfrominternalandexternalenvi

4、ronmentalfactors,environmentalfactors,thearticleproposesconcretemeasurestoimprovetheaccountingprofessionalethicsmainlyfromtheexternalenvironmentandinternalenvironmentanalysisoftheaccountingenvironmentbothforethicalbehaviorofaccounting,illustratesthenecessityofpurifyingtheaccountingenvir

5、onment.KEYWORDS:environment,ethics,influence,thinkingI會(huì)計(jì)環(huán)境對會(huì)計(jì)職業(yè)道德的影響摘要隨著知識經(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)對會(huì)計(jì)職業(yè)道德產(chǎn)生了重大影響，反之，會(huì)計(jì)職業(yè)道德又通過各種手段和形式影響著會(huì)計(jì)環(huán)境。由于受到內(nèi)外部會(huì)計(jì)環(huán)境影響，使得會(huì)計(jì)從業(yè)人員不能很好地履行會(huì)計(jì)職業(yè)道德。但是，他們又必須遵守會(huì)計(jì)職業(yè)道德，針對這一矛盾，我們試圖從影響會(huì)計(jì)職業(yè)道德的環(huán)境因素進(jìn)行分析，進(jìn)而論述會(huì)計(jì)環(huán)境對會(huì)計(jì)職業(yè)道德的影響，從而對改善會(huì)計(jì)職業(yè)道德提出具體的措施。會(huì)計(jì)從業(yè)人員置身于會(huì)計(jì)環(huán)境之中，其行為必然受

6、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)、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)境是十分重要的。一個(gè)良好的會(huì)計(jì)環(huán)境無疑會(huì)對會(huì)計(jì)職業(yè)道德行為產(chǎn)生積極有效的影響。會(huì)計(jì)從業(yè)人員都想要遵守會(huì)計(jì)職業(yè)道德，但是，由于受到內(nèi)部會(huì)計(jì)環(huán)境和外部會(huì)計(jì)環(huán)境的影響，使得他們不能很好地履行會(huì)計(jì)職業(yè)道德。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從外在環(huán)境和內(nèi)在環(huán)境兩個(gè)方面分析了會(huì)計(jì)環(huán)境對于會(huì)計(jì)職業(yè)道德行為的影響，說明了凈化會(huì)計(jì)環(huán)境的必要性。關(guān)鍵字：環(huán)境，道德，影響，思考III目錄1緒論11.

7、1會(huì)計(jì)環(huán)境與會(huì)計(jì)職業(yè)道德的概念11.2會(huì)計(jì)環(huán)境與會(huì)計(jì)職業(yè)道德的關(guān)系12影響會(huì)計(jì)職業(yè)道德行為的外在環(huán)境分析32.1影響會(huì)計(jì)職業(yè)道德行為的外在環(huán)境綜述32.2影響會(huì)計(jì)職業(yè)道德行為的經(jīng)濟(jì)環(huán)境32.2.1經(jīng)濟(jì)體制42.2.2國家的相關(guān)經(jīng)濟(jì)政策52.2.3資本及貨幣市場的發(fā)達(dá)程度52.2.4關(guān)聯(lián)方的利益分配52.3影響會(huì)計(jì)職業(yè)道德行為的制度環(huán)境52.4影響會(huì)計(jì)職業(yè)道德行為的工作環(huán)境53影響會(huì)計(jì)職業(yè)道德行為的內(nèi)在環(huán)境分析73.1道德修養(yǎng)是會(huì)計(jì)職業(yè)道德的基礎(chǔ)73.2職業(yè)態(tài)度是會(huì)計(jì)職業(yè)道德的重要影響因素73.4正確的會(huì)計(jì)人際關(guān)系是會(huì)計(jì)職業(yè)道德的重要保證84提高會(huì)計(jì)職