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对会计职业道德规范的认识,并不是会计职业道德的最终目的,会计人员应在职业活动过程中按照会计职业道德规范的标准,自己约束自己,自己控制自己的言行和思想。随着市场经济关系的日趋深入,会计实践中的不规范行为屡见不鲜,会计造假、会计信息失真情况越来越多,严重干扰和制约经济的正常发展,已成为我国市场经济运行中亟需解决的重要问题。这些问题的产生与会计人员的职业道德行为密切相关,作为虚假会计信息的提供者,存在有严重的职业道德失范行为。
The recognition of accounting professional ethics is not the ultimate goal of accounting professional ethics. Accountants should exercise their own control over their own words, deeds and thoughts in accordance with the standards of accounting professional ethics during their professional activities. With the deepening of the market economy, irregular behavior in accounting practice is not uncommon. Accounting fraud and accounting information distortion are more and more serious, which disturb and restrict the normal development of economy. It has become an urgent problem to be solved in our country’s market economy operation important question. The emergence of these problems is closely related to the professional ethics of accountants. As the provider of false accounting information, there are serious acts of professional ethics.