中 文 摘 要

隨著我國市場經濟的深化發展，經濟行為占據市場經濟中最重要的環節，審計對于經濟行為的監督的重要性也日漸凸顯，行業在不斷的發展與進步，實施方法、技術手段也在不停的提高。但是，也正是由于飛速發展的社會主義經濟建設，社會群體中拜金思想、逐利現象越發嚴重，行業中陸續發現審計失范等缺乏職業道德的行為，審計人員對職業道德的忽視，使得整個行業遭遇了很嚴重的誠信危機。審計人員的職業技能水平、操作水準、以及人員素質影響著整個審計工作質量，人員素質更是影響審計工作質量的核心因素，職業道德素質的高低更成為了重中之重。制度方面尚不健全、行業對于崗位教育的忽視、院校教育對于審計職業道德教育力度不夠、審計人員自身審慎不足這些原因都或多或少的影響著審計人員的職業道德，影響著審計道德失范問題的發生。審計人員必須樹立起良好的審計職業道德意識，并付諸于審計實踐工作之中，才能應對當今社會的飛速發展我們必須通過社會和教育結合審計從業人員自身約束來提高職業道德水平。因此說，進行審計職業道德教育是根治審計誠信危機的唯一途徑。本文通過對審計職業道德教育的研究，對加強審計職業道德教育的對策進行了一些初步探究。

本文以審計職業道德的內涵作為起點，并通過問卷調查、實證分析等方式，根據具體調查數據來分析當前審計職業道德教育的現狀及出現審計職業道德教育缺失的原因，從而探討了如何在更深的層次上強化審計職業道德教育，同時為了把審計誠信問題進行徹底的根治，提出對審計人員道德教育進行加強的一些針對性的措施和途徑，希望能夠凈化審計環境，健康有序的發展審計行業，使審計監督取得最好效果。

關鍵詞：教育；審計人員；職業道德；分析

Abstract

Along with the socialist market economy system China has implemented and establishedin recent years and the deepening reform and opening up situation, the importance of theaudit work has become increasingly prominent. Because of the urgent needs of the audit work,it makes higher demand for the quality of the audit staffs. The auditors must consciouslyestablish audit professional ethics awareness, and put the audit work into practice, whichmakes higher demand for the professional and ethical standards of the internal auditors thatsupervise the audit work. As the qualified auditors, their ethical standards must be adapted tothe needs of development. Relying on continuous learning and exchange, the auditorssummarize and accumulate experience through the practice to improve their professionalability. Although learning and education have some effect on the professional and ethicalstandards, these are only external factors, not crucial factors. As the internal reasons, thepersonality of the auditors, their world outlook and outlook on life play a decisive role.

Professional ethics is the basis of the operational capacity. A person with professional ethicsstudies the business assiduously and raises higher requirements on his own business, while aperson with no professional ethics will not give enough attention to his own business. Withthe development of China's reform and open up, our country's auditing profession is also inconstant development and progress. Under the environment of the market economy,implementation methods and technological means are also improving constantly. Thecombination of theory and practice has made remarkable achievement. However, due to therapid development of the socialist economic construction, material ideas and profitphenomenon in social groups become more and more obvious. In the process of theimplementation of market-oriented economy, the behavior of audit anomie has beendiscovered successively, ignoring the credibility of the audit, which makes good faith suffereda serious crisis in the entire auditing industry. Professional skill level, operating level andpersonnel quality of auditors have an effect on the quality of the audit work and the personnelquality is the key factor. Among of this, the level of quality of professional ethics has becomea top priority. Once the audit staffs lack professional ethics, the audit integrity crisis occurs.

Modern social and economic situation is good, but at the same time it affects people's mindsinevitably to quest for profit. And the unsound system also results in the auditors' loss ofself-caution. The educational circles' ignorance of the audit professional ethics educationdoes not receive the desired effect which results that the auditors do not have the concept ofintegrity awareness. So the audit professional ethics education is the only way to cure foraudit integrity crisis. Using the connotations of the audit professional ethics as a starting point,this paper analyses the current situation of the serious anomie audit ethics and their causes,and then explore the systematic and comprehensive auditing professional ethics education,and at the same time in order to cure the audit integrity problem completely, a number oftargeted measures and ways are proposed to strengthen the moral education of the audit staffs,hoping to purify the audit environment.

Keywords: Education;Auditors; Ethics;Analysis

目 錄

中文摘要
Abstract
緒 論

第一章 審計職業道德闡釋

第一節 道德與職業道德
一、道德
二、職業道德

第二節 審計職業道德
一、審計職業道德的內涵
二、審計職業道德的形成過程和發展
三、審計職業道德的重要性
四、審計職業道德的基本原則
五、審計職業道德的基本要求

第三節 審計職業道德教育
一、審計職業道德教育的主要內容
二、審計職業道德教育的原則

第二章 我國審計人員職業道德教育現狀及成因分析

第一節 我國審計人員職業道德教育現狀調查
一、調查方法
二、調查結論

第二節 我國審計人員職業道德教育現狀成因分析
一、現行審計職業道德的制度建設不夠健全
二、審計行業對職業道德教育不夠重視
三、院校審計職業道德教育力度不夠
四、審計人員自我約束意識不夠

第三章 加強審計人員職業道德教育的對策

第一節 建立和完善審計人員的職業道德制度
一、完善審計職業道德規范體系
二、完善審計法律法規監督制度
三、加強法律和制度對審計進行監督的約束力
四、獎優罰劣、建立健全審計激勵機制

第二節 加強審計從業人員在從業過程中的道德教育
一、細化審計人員職業道德教育內容
二、優化審計職業道德教育方法
三、強化崗位培訓和后續教育

第三節 加強審計職業道德院校教育
一、提高審計職業道德認識
二、樹立正確的價值觀念
三、明確職業道德教育方向

第四節 提升審計人員自身職業道德素養
一、不斷凈化審計人員的執業環境
二、加強審計人員的自律性，提高自身修養
三、培養審計人員與時俱進，靈活善變的思想意識
四、培養審計人員堅持原則、實事求是的工作作風
五、培養審計人員廉潔奉公、大公無私的胸懷

結論
參考文獻
致謝