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会计行业作为社会经济活动的一个重要领域,主要是为经营者、投资人和社会公众提供会计信息服务,其服务质量的好坏直接影响着其经济利益,进而影响着整个社会的经济秩序。我国正值深化经济体制改革的关键时期,开展与之相适应、相配套的会计诚信和会计职业道德建设显得尤为重要和迫切。因此,加强会计职业道德建设,具有重要的现实意义。然而,我国的会计职业道德规范尚没有形成完整的体系,不能针对处在日益复杂经济环境中的企业会计人员发挥有力的约束作用。本文具体阐述了会计人员职业道德规范体系的构建设想,力求较为完整的阐述完善会计职业道德规范体系的对策,从根本上解决会计职业道德缺失的问题。
As an important area of socio-economic activities, the accounting profession mainly provides accounting information services to managers, investors and the general public. The quality of its services directly affects its economic interests and thus the economic order of the entire society. At a critical period of deepening economic restructuring in our country, it is especially important and urgent to carry out the corresponding and compatible accounting integrity and accounting professional ethics. Therefore, to strengthen the construction of accounting professional ethics has an important practical significance. However, China’s accounting professional ethics has not yet formed a complete system, can not be in a more complex economic environment for corporate accounting personnel to play a strong binding role. This article elaborates the accounting profession’s moral code system construction idea, tries hard to elaborate the complete accounting profession moral standard system countermeasure, fundamentally solves the accounting professional ethics question of absence.