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遵纪守法,实事求是是我们应该拥有的职业道德。每个职业都应该如此,加强守法意识,认真钻研业务,精益求精。当前会计职业道德也应该遵守客观公正,实事求是,精益求精的精神,从而更好地营造一个法律的环境,形成一个系统的会计职业规范体系。会计职业道德的好坏会影响会计发挥职能,部分从业人员法律意识淡薄,教育体系,道德规范体系也不完善,监督力度不强,会计工作环境不理想,研究分析导致会计职业道德方面的问题,以此为突破口,提出了建设会计职业规范体系的对应策略,创造一个良好的企业环境。增强文化建设,从而提升会计职业道德水准。
Law-abiding, seeking truth from facts is the professional ethics we should have. Every job should be so, to strengthen law-abiding awareness, seriously study business, excellence. The current accounting professional ethics should also observe the objective and fair, seek truth from facts, the spirit of excellence, so as to better create a legal environment, the formation of a systematic system of professional accounting standards. Accounting professional ethics will affect the performance of accounting functions, part of the practitioners legal awareness is weak, the education system, the moral norms system is not perfect, supervision is not strong, the accounting work environment is not ideal, the research led to accounting professional ethics issues, Taking this as a breakthrough point, this paper puts forward the corresponding strategy of constructing accounting normative system and creates a good business environment. Enhance cultural construction, so as to enhance the standard of accounting professional ethics.