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会计人员的职业道德水平如何,是关系到国家财经法规制度能否贯彻执行,经济秩序能否维护,经济发展能否促进的大问题,加强会计职业道德建设是摆在我们面前一项十分紧迫而重大的任务。会计职业道德的建设是一项复杂的系统工程,它不是一蹴而就的,需要各层次、各方面的齐心合力。在建立和完善会计职业道德的过程中,应该注重紧密结合会计职业道德缺失的原因,使建立和完善的过程真正做到有的放矢,让“诚信为本、操守为重、坚持准则、不作假账”真正成为广大会计从业人员的职业理念。
Accounting standards of professional ethics, is related to the national financial laws and regulations can be implemented, the economic order can maintain the economic development can promote the major issues, to strengthen accounting professional ethics is placed in front of us a very urgent and Major task. The construction of accounting professional ethics is a complicated systematic project. It does not work in a swift way and requires the concerted efforts of all levels and parties. In the process of establishing and perfecting the accounting professional ethics, we should pay close attention to the reasons of the lack of professional ethics in accounting so that the process of establishing and perfecting can really be targeted. Let “honesty, ethics, ethics, adherence to guidelines, not fake accounts ”Really become the majority of accounting practitioners career philosophy.