财务岗位职业自律及风险研究

论文总字数：16572字

摘 要

随着社会经济的发展，对财务岗位职业自律的水平也提高了，是财务人员从事财务工作时需要着重注意的；同时，职业风险也一并存在着，对职业风险的研究和防范很关键。希望可以对财务岗位从业者有一定的帮助，并且引起他们的重视，避免在实际工作中发生错误。

本文通过理论分析与案例分析相结合，通过对相关的法律法规的认识及研究，列举分析会计法、公司法等当中相关的法律来了解财务岗位需要注意的事项和相关的法律责任。职业自律是从事财务岗位必须具备的，比如说外在的是职业道德规范，内在的是财务人员内心的自我意识，财务人员本身要自觉遵守这些道德规范和法律法规，才能真正的提高他们的自律水平，对工作才有帮助。与此同时职业风险也是存在的，财务人员一定要了解职业风险有哪些和相关的防范措施，避免发生这种事情。本文列举了提供虚假财务报告罪为例，具体分析犯罪之后需要承担的后果以及危害性，提醒财务人员避免发生错误。

通过职业自律和职业风险的研究，从自律和风险两个方面可以两个角度对待同一个问题，可以看出提高财务人员自律水平的重要性和必要性，让他们更好的了解财务岗位需要做到的要求，更加严格要求自身。希望可以对财务人员实际从事财务工作时有一定的帮助。

关键词：财务岗位；职业自律；法律法规；职业风险

Professional self-discipline and risk research of financial position

Abstract

With the development of social economy, the level of professional self-discipline for financial positions has also been improved, which is what financial personnel need to pay attention to when they are engaged in financial work;At the same time, occupational risk also exists, the study and prevention of occupational risk is very critical.It is hoped that it can be of some help to financial practitioners and arouse their attention to avoid mistakes in actual work.

Through the combination of case analysis and empirical analysis, through the understanding and research of relevant laws and regulations, this paper enumerates and analyzes the accounting law, company law and other relevant laws to understand the financial position needs to pay attention to matters and related legal responsibilities.Professional self-discipline is a must for financial positions, such as the external professional ethics, internal is the financial personnel"s inner sense of self, financial personnel themselves must consciously abide by these moral norms and laws and regulations, in order to really improve their level of self-discipline, to work is helpful.At the same time, occupational risk also exists. Financial staff must know what occupational risk and relevant preventive measures are available to avoid this kind of thing.This paper enumerates the crime of providing false financial reports as an example, specifically analyzes the consequences and harmfulness to be borne after the crime, and reminds financial personnel to avoid mistakes.

Through the study of professional self-discipline and occupational risk, we can treat the same problem from two aspects of self-discipline and risk from two perspectives. We can see the importance and necessity of improving the self-discipline level of financial personnel, so that they can better understand the requirements of financial positions and be more strict with themselves.Hope to be able to be engaged in financial work to finance personnel actually from time to time certain help.

Keywords:Financial position; Professional self-discipline; Laws and regulations; Professional risk

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 1

1.4 论文框架 2

第二章 财务岗位职业自律及风险研究文献综述 3

第三章 财务岗位相关法律法规研究 5

3.1 总体概况 5

3.2 相关的法律法规及内部制度 5

3.2.1 会计法 5

3.2.2 公司法 6

3.2.3 中华人民共和国企业国有资产法 6

3.2.4 财务管理制度 7

3.3 总结 7

第四章 财务岗位职业自律探析 8

4.1 财务岗位职业自律的内容 8

4.1.1 职业自律的内涵 8

4.1.2 会计职业道德 8

4.1.3 国外职业道德规范 9

4.1.4 财务人员的自我意识 9

4.2 提高财务岗位职业自律的水平 9

4.2.1 存在的问题 9

4.2.2 提高的方式 9

4.3 总结 10

第五章 财务岗位职业风险的分析——以提供虚假财务报告罪为例 11

5.1 职业风险 11

5.1.1 职业风险的含义 11

5.1.2 职业风险的种类 11

5.2 以提供虚假财务报告罪为例 11

5.2.1 背景 11

5.2.2 案例内容 12

5.2.3 违法行为分析 12

5.3 防范措施 12

5.4 总结 13

结 论 14

参考文献 15

致 谢 16

第一章 绪 论

1.1 研究背景

随着我国社会经济水平的不断提高，从事财务岗位的人员的增加，相关人员的职业道德的规范及自律需要得到进一步的提高，例如会计、财务管理人员等在工作中都会遇到相关的问题，对他们职业自律水平是一个很大的考验。财务人员对于企业和社会经济发展起着至关重要的作用，所以我们必须对财务人员的职业自律水平进行深度的研究，增强他们的职业道德规范的意识，提高他们的自律水平，让他们时刻都能提醒自己，要有自我意识。

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