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    您的位置:首頁 > 萬方期刊網 > 論文分類> 會計人員職業道德現況與建議

    會計人員職業道德現況與建議

    來源:萬方期刊網  時間:2018-04-12 14:32:00  點擊:

      摘要:會計是充滿誘惑力的行業之一,在經濟快速發展的同時,會計人員在利益驅動下很容易出現職業道德淪喪,一些會計人員利用職務之便謀求私利,導致會計舞弊造假、會計信息失真的現象屢禁不止。所以,會計職業道德問題已成為社會普遍關注和重視的問題之一,而提高會計人員的職業道德水平也成為會計行業健康發展最為重要的一環。

      關鍵詞:會計人員;職業道德;會計信息失真

      近年來,會計人員在經濟管理中扮演的角色越來越重要,傳統會計已轉型為經營管理型會計。面對社會對會計專業人才的大量需求,我國會計人才隊伍越來越龐大,業務水平與個人素養卻始終參差不齊,尤其是在職業道德方面的問題令人堪憂,弱化了會計行業的公信力,降低了會計人員的社會信任度。基于此,本文針對當前會計人員職業道德現狀展開分析,并提出了相關建議。

      一、會計人員職業道德現狀分析

      近年來,我國會計人才的整體專業素質有了很大的進步,基本能夠滿足社會主義市場經濟發展的需求,但是與專業能力的大幅提升相比,會計人員的職業道德水準一直都是“痛點”,會計行業層出不窮的會計舞弊造假、會計信息失真等問題嚴重制約著我國整個會計行業的良性發展。一方面,作為會計人員本身的職業道德意識較為淡薄。許多會計人員將更多的精力放在了專業知識和技能的學習上,對職業道德教育漠不關心,自身也沒有很強的意愿去主動遵守職業道德規范,有的甚至在利益驅動下主動為企業違法違紀行為出謀劃策,參與到會計造假中,失去了職業道德的底線,導致大量的會計信息失真。另一方面,當前的經濟環境到處充滿了誘惑,對于會計人員而言,他們所受到的外界誘惑因素更多,由于自身沒有堅守職業道德底線,很容易走上違法亂紀道路。有的會計人員不惜利用職務之便追求私利,故意偽造、變造、毀損會計信息。還有的會計人員經不住上級領導的誘導和壓力,做出篡改會計數據、編造會計報表的行為,嚴重有悖于會計職業道德和會計準則規定,危害到社會主義市場經濟的健康運行。

      二、提升會計人員職業道德水平的建議

      提升會計人員職業道德的水平是規范會計行為的必然選擇,是凈化會計行業環境以及促進會計行業健康發展的必要途徑。

      (一)從源頭上埋下職業道德教育的種子,持續提升會計人員職業道德水平

      從功利主義視角分析,社會普遍看重的是會計人員的專業技術能力,對于職業道德缺乏應有的關注;從我國近年來關于會計人才培養情況來看,多數會計人員都沒有系統地接受過職業道德教育,更多的是為了應付“會計考試”而被動吸取職業道德相關知識;從用人單位來看,對于會計人員的培訓力度也不夠,導致會計人員職業道德嚴重缺失。基于此,為了提升會計人員整體職業道德水準,就必須從源頭上做起,重視對會計人員職業道德教育,并且職業道德教育是一個持續的系統的工程,理應伴隨會計人員終身。首先,作為開設會計專業的學校應該發揮第一教育場所的作用,真正將職業道德這門課程進行系統的學習,尤其是要結合當前會計行業環境,多采用的會計舞弊案例分析、實訓的教學形式,引導學生樹立正確的會計職業觀,深化學生對會計道德品質重要性的認識。其次,作為用人單位也要加強在職會計人員的職業道德的培訓和學習,要求在職會計人員必須牢固掌握最新的會計制度和會計法規,將職業道德繼續教育融入到會計人員的職業規劃中,成為會計人員考核的重要內容。最后,作為政府部門也要發揮指引性的作用。在會計資格考試中增加會計職業道德的比重,同時對于發生的會計造假行為要嚴厲懲處。

      (二)從增強會計職業道德監督的力度著手,營造一個良好的會計行業環境

      針對近年來屢禁不止且有加重趨勢的會計舞弊行為,在相應的會計職業道德監督領域做得還不夠。一方面,需要進一步健全會計制度及法律規范,細化有關會計職業道德的規定。作為會計制度及法規應該結合社會實際,緊跟時代發展,要適應當前經濟的不斷變化,多采納會計行業協會的意見,做好會計職業道德規范的補充和完善,尤其是針對會計誠信缺失行為加大懲罰力度,依靠完善的會計誠信法規,提高會計人員的警惕意識。與此同時,會計人員做出違法行為很多時候是受企業管理者的影響,為此對于會計造假企業也要根據情況實行強硬手段,加強懲罰力度。另一方面,可以借鑒國外經驗,建立會計人員誠信檔案,完善會計職業道德評價體系。對于每一個通過會計資格考試的人員都需要建立一個系統的誠信檔案,對其今后的會計行為進行記錄,對于出現違反職業道德要求的會計人員,其自身的信任度也會受到影響,對于表現良好的會計人員也要予以宣傳,提高會計人員的職業榮譽感和責任心。作為會計行業協會組織和會計事務所可以建立相應的網站,搜集會計人員信息成立電子數據庫,把握行業發展狀態的同時,營造一個良好的會計行業環境。

      參考文獻

      [1]李盈慧.淺談會計人員職業道德問題[J].知識經濟,2017(02).

      [2]石明明.會計人員職業道德及誠信問題研究[J].經營管理者,2017(01).

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