国内审计人员职业道德教育问题探讨

　　中 文 摘 要

　　随着我国市场经济的深化发展，经济行为占据市场经济中最重要的环节，审计对于经济行为的监督的重要性也日渐凸显，行业在不断的发展与进步，实施方法、技术手段也在不停的提高。但是，也正是由于飞速发展的社会主义经济建设，社会群体中拜金思想、逐利现象越发严重，行业中陆续发现审计失范等缺乏职业道德的行为，审计人员对职业道德的忽视，使得整个行业遭遇了很严重的诚信危机。审计人员的职业技能水平、操作水准、以及人员素质影响着整个审计工作质量，人员素质更是影响审计工作质量的核心因素，职业道德素质的高低更成为了重中之重。制度方面尚不健全、行业对于岗位教育的忽视、院校教育对于审计职业道德教育力度不够、审计人员自身审慎不足这些原因都或多或少的影响着审计人员的职业道德，影响着审计道德失范问题的发生。审计人员必须树立起良好的审计职业道德意识，并付诸于审计实践工作之中，才能应对当今社会的飞速发展我们必须通过社会和教育结合审计从业人员自身约束来提高职业道德水平。因此说，进行审计职业道德教育是根治审计诚信危机的唯一途径。本文通过对审计职业道德教育的研究，对加强审计职业道德教育的对策进行了一些初步探究。

　　本文以审计职业道德的内涵作为起点，并通过问卷调查、实证分析等方式，根据具体调查数据来分析当前审计职业道德教育的现状及出现审计职业道德教育缺失的原因，从而探讨了如何在更深的层次上强化审计职业道德教育，同时为了把审计诚信问题进行彻底的根治，提出对审计人员道德教育进行加强的一些针对性的措施和途径，希望能够净化审计环境，健康有序的发展审计行业，使审计监督取得最好效果。

　　关键词：教育；审计人员；职业道德；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 录

　　中文摘要
　　Abstract
　　绪 论

　　第一章 审计职业道德阐释

　　第一节 道德与职业道德
　　一、道德
　　二、职业道德

　　第二节 审计职业道德
　　一、审计职业道德的内涵
　　二、审计职业道德的形成过程和发展
　　三、审计职业道德的重要性
　　四、审计职业道德的基本原则
　　五、审计职业道德的基本要求

　　第三节 审计职业道德教育
　　一、审计职业道德教育的主要内容
　　二、审计职业道德教育的原则

　　第二章 我国审计人员职业道德教育现状及成因分析

　　第一节 我国审计人员职业道德教育现状调查
　　一、调查方法
　　二、调查结论

　　第二节 我国审计人员职业道德教育现状成因分析
　　一、现行审计职业道德的制度建设不够健全
　　二、审计行业对职业道德教育不够重视
　　三、院校审计职业道德教育力度不够
　　四、审计人员自我约束意识不够

　　第三章 加强审计人员职业道德教育的对策

　　第一节 建立和完善审计人员的职业道德制度
　　一、完善审计职业道德规范体系
　　二、完善审计法律法规监督制度
　　三、加强法律和制度对审计进行监督的约束力
　　四、奖优罚劣、建立健全审计激励机制

　　第二节 加强审计从业人员在从业过程中的道德教育
　　一、细化审计人员职业道德教育内容
　　二、优化审计职业道德教育方法
　　三、强化岗位培训和后续教育

　　第三节 加强审计职业道德院校教育
　　一、提高审计职业道德认识
　　二、树立正确的价值观念
　　三、明确职业道德教育方向

　　第四节 提升审计人员自身职业道德素养
　　一、不断净化审计人员的执业环境
　　二、加强审计人员的自律性，提高自身修养
　　三、培养审计人员与时俱进，灵活善变的思想意识
　　四、培养审计人员坚持原则、实事求是的工作作风
　　五、培养审计人员廉洁奉公、大公无私的胸怀

　　结论
　　参考文献
　　致谢