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随着经济的快速发展,我国经济局势也越来越复杂。因此会计的职业道德也成为公民职业道德建设大业中极其重要的部分。因为据调查发现有不少的会计人员存在着造假,会计信息丢失等有违会计人员职业道德的行为。文章一方面着重点出了会计人员在职业道德方面存在的一些缺失,另一方面也提出了一些有关如何让加强会计人员道德建设的建议。
With the rapid economic development, the economic situation in our country is also becoming more and more complicated. Therefore, the professional ethics of accounting has also become an extremely important part of the great cause of citizen’s professional ethics. Because according to the survey found that there are many accounting staff fraud, loss of accounting information and other accounting personnel who behave in a professional ethics. On the one hand, the article emphasizes some shortcomings of accountants in professional ethics, on the other hand, it also puts forward some suggestions on how to enhance the moral construction of accountants.