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职业道德是会计人员的职业素质与基本修养,也是会计人员工作的第一要素。对会计人员进行职业道德建设是防范会计信息失真、账务风险的重要手段。本文对会计人员职业道德建设的必要性进行了探讨,并对如何加强会计人员职业道德建设提出了几点建议。
Professional ethics is the professional quality of accountants and the basic accomplishments, but also the accounting profession the first element. The construction of professional ethics for accounting personnel is an important means to prevent accounting information distortion and account risk. This paper probes into the necessity of accounting professional ethics construction and puts forward some suggestions on how to strengthen accounting professional ethics construction.