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(一)加强会计职业道德建设的紧迫性和必要性党的十四届六中全会《决议》指出,全面加强社会主义道德建设当前要以加强职业道德建设为重点。在社会主义市场经济条件下,加强会计人员职业道德建设,对于进行会计模式的转换和会计工作质量的提高,使会计工作更好地服务于经济体制和经济增长方式的根本性转变,有着特别重要的意义。一、是建立社会主义市场经济体制的需要。建立社会主义市场经济体制的核心任务有三条,一是建立法制严明、公平竞争的市场体系;二是建立强有力的宏观调控
(I) The Urgency and Necessity of Strengthening the Construction of Accounting Professional Ethics “The Resolution” of the Sixth Plenary Session of the 14th Central Committee of the Party pointed out that it is currently necessary to focus on strengthening professional ethics to comprehensively strengthen socialist moral construction. Under the conditions of socialist market economy, strengthening the professional ethics of accountants is of particular importance to the transformation of accounting mode and the improvement of accounting quality so that accounting work can better serve the fundamental transformation of economic system and economic growth mode Meaning. First, it is the need to establish a socialist market economy. The establishment of a socialist market economic system has three core tasks. The first is to establish a market system with a strict legal system and fair competition. The second is to establish a strong macro-control