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Question

现代会计实务中, 各国都在致力于不断规范各会计主体的会计行为, 使其提供符合质量要求且有助于会计信息使用者做出正确决策的会计信息。会计信息失真最根本的原因在会计人员本身。会计人员对会计信息的质量负有不可推卸的道德责任。因此, 我们应该加强会计职业道德建设, 提高会计人员职业道德水平。本文通过对影响会计职业道德修养的因素的分析，阐述了只有正确认识自我 严格要求自己。学会自我约束，培养慎独等，才能提高会计职业道德修养。
关键词：会计职业 道德 提高 建议
道德是一种社会意识形态，是人们共同生活及其行为的准则与规范，具有认识、调节、教育、评价以及平衡五个功能。道德往往代表着社会的正面价值取向，起判断行为正当与否的作用，然而，不同时代与不同阶级，其道德观念都会有所变化。从目前所承认的人性来说，道德即对事物负责，不伤害他人的一种准则。
而我们所要探讨的会计道德是一般社会公德在会计职业行为活动中的具体体现, 是引导和制约会计行为, 调整会计人员与社会、与不同利益集团以及会计人员之间关系的社会规范。会计人员的职业道德水平如何, 是关系到国家财经法规制度能否贯彻执行, 经济秩序能否维护, 经济发展能否促进的大问题。在市场经济条件下, 会计人员是多元利益主体的中心, 肩负着客观、公正地处理各方利益的艰巨任务。许多企业的管理者在追求企业财富、利润最大化的经营目标下, 常常失去理性, 明示或暗示会计人员造假。在这种情况下, 若会计人员的职业道德水平不高, 屈从于管理者的意愿做帐, 假帐就很容易发生。另外, 也有部分会计人员信念动摇, 责任心差, 道德失范, 诚信缺失, 以权谋私, 违法违纪, 走上腐败犯罪的道路。因此, 加强会计职业道德建设是摆在我们面前一项十分紧迫而重大的任务。
4. 会计职业道德方面存在的问题
会计职业道德是会计从业人员从事会计工作应遵循的，体现会计职业特征、调整会计职业关系的职业行为准则和规范，它是一般社会公德在会计职业行为中的具体体现，也是社会公众对会计从业人员行为的共同愿望和要求。当前，人们痛恨虚情假义，倡导诚信，呼吁从业人员遵循职业道德，但仍存在会计职业道德失范现象，主要体现在如下几方面：
4. 1 缺乏诚实守信、客观公正的职业精神
会计人员对个人利益的追求和对现实的妥协，违反了诚实守信、客观公正的道德规范。 在现实经济生活中，一些会计人员为了满足个人私欲，不顾职业操守，利用专业优势，铤而走险，大肆造假。另一方面，会计人员在单位的地位具有天然的从属性，其职业道德在单位会计工作中能否发挥作用和作用的大小，不可避免地从属于所在单位的文化层次及单位负责人的道德水准。当单位负责人授意会计人员提供虚假会计信息时，会计人员未能坚持诚实守信、客观公正的原则。根据有关资料显示，当单位负责人授意会计人员提供虚假会计信息时，有相当多的会计人员认为应作好“技术处理”以使单位负责人意见得以“巧妙”实施。有的在面对外部监督时，甚至作好所谓“协调”、“配合 ，使监督弱化以至流于形式。
4. 2 缺乏爱岗敬业、坚持准则的职业精神
不少会计人员缺乏职业理想和敬业精神，总认为自己平时工作忙，事情多，不关注、不学习会计法规，更谈不上遵纪守法，依法办事了。有的会计人员思想上竟然没有会计职业道德的概念，对职业道德规范和政策法规似懂非懂，十分模糊。这是现实中会计职业道德思想基础的严重缺失。
我国1000多万财务人员中，中高级职称人员占20％，其余大部分都为初级职称人员，知识结构、学历水平和业务水平偏低。现实中不少会计人员缺乏基本的业务素质，会计工作频于应付。
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Answer 1

Modern accountant solid wu, countries in regulating the accounting entity is committed to continuously the accounting behavior, make its offer to meet the quality requirements and helpful to the accounting information user making decision accounting information. Accounting information distortion in the root causes for most accounting personnel itself. Accounting personnel to accounting information quality bears unshirkable moral responsibility. We should, therefore, strengthen accounting professional ethics construction, improve accountant professional moral level. Based on the impact factors of the accounting professional ethics of analysis, this paper expounds that only correct understanding of strict demands on themselves. Learn self-discipline, cultivate self-supervision etc can improve the accounting professional ethics.

Keywords: accounting profession morality improving Suggestions
Morality is a kind of social ideology, it is people live together and the behavior of the principles and norms, with understanding, adjust, education, evaluation and balance the five functions. Moral often represents the positive social value orientation, since the role of judgment behavior justified or not, however, different times and different classes, its moral ideas will change. From our present admit to human nature of things, moral namely responsible, without hurting others a criterion.
And we want to inquire into the accountancy morality is general social morality in the accounting professional activity, is the concrete embodiment of guidance and restriction accounting behavior, adjust the accounting personnel and society, and the different interest groups and accounting personnel of the relationship between social norms. Accounting personnel vocational morality level how, is related to the national finance and regulations can be carried out and economic order can be maintained, economic development, whether to promote the big problem. Under the market economy condition, the accountant is the center of multiple interests subject, shouldering the objectively and impartially dealing with the interests of all parties of the task.
any enterprise managers in the pursuit of enterprise wealth, the profit maximization the management goal, often irrational, express or implied, accounting personnel forged. In this case, if the accounting personnel vocational morality level is not high, succumbing to managers will make account book, false account is very easy to occur. In addition, there are part of the accounting personnel faith vacillation, responsibility is poor, morality, honesty and faith deficiency, abusing power for personal gain, violations of law and discipline, walk to corrupt crime road. Therefore, strengthen accounting professional ethics construction is set before us an urgent and important tasks.
4. The accounting professional ethics problems existed
The accounting professional ethics is accounting professionals engaged in accounting work should follow, the embodiment of the accounting professional characteristics, adjust the accounting professional relationship professional norms and standard, it is general social morality in the accounting profession behavior, is the concrete embodiment of social public to accounting :
4. 1 lack of honesty and trustworthiness, objective and fair professionalism
Accounting personnel to personal interests pursuit and for the reality compromise violates honest, objective and fair ethics. In the reality economic life, some accounting personnel to meet personal desires, ignoring the ethics, use professional advantage, desperations, wantonly forged. On the other hand, accounting personnel in unit status has natural dependency, its professional ethics in the unit in accounting work can play a role and function of the size, inevitably from belong to place unit of cultural levels and unit chief moral standard.
When unit chief incite accounting personnel to provide false accounting information, accounting personnel failed to adhere to honesty, trustworthiness, objective and fair principle. According to relevant data show that when the unit chief incite accounting personnel to provide false accounting information, there are quite a number of accounting personnel think should be ready to "technology processing" to make unit principal possible to "clever" implementation opinion. Some in the face of exterior supervision, even prepared the so-called "coordination", "cooperate, make weak supervision and formalism.

4. 2 lack of wuxi, uphold guidelines professionalism
Many accountants of professional ideals and dedication, always think oneself peacetime work favour, many things, not concern, do not learn accounting regulations, not to mention the law, in accordance with the law. Some accounting personnel thought unexpectedly has no concept of the accounting professional ethics of professional ethics and policies and regulations indefinitely, very vague. This is the reality of the accounting professional ethics thought foundation serious lack.
Our country more than 10 million financial personnel, senior title personnel accounts for 20%, much of the rest for primary title personnel, the knowledge structure, the academic degree and business level is low. In reality many accountants lack the basic professional quality, accounting work frequency to cope with.