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市场经济的最根本要义是诚信。当前会计人员职业道德严重滑坡,会计信息质量不高,假凭证、假账簿、假报表比较普遍,使会计业的公信力受到严峻挑战,会计行业面临一场严重的“诚信危机”。针对这一现象,文章对会计人员职业道德的现状及其职业道德失范的成因作了剖析,并就如何加强会计职业道德建设提出了建议。
The most basic sense of the market economy is honesty. At present, the professional ethics of accountants have been seriously deteriorated, the quality of accounting information is not high, fake documents, false books and false statements are more common, so that the credibility of the accounting profession is severely challenged. The accounting profession faces a serious crisis of honesty and credit. In response to this phenomenon, the article analyzes the status quo of accountants’ professional ethics and the causes of their loss of professional ethics, and puts forward suggestions on how to strengthen accounting professional ethics.