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在市场经济条件下,会计人员是多元利益主体的中心,肩负着客观、公正地处理各方利益的艰巨任务。许多企业的管理者在追求企业财富、利润最大化的经营目标下,失去理性,明示或暗示会计人员造假。在这种情况下,若会计人员的职业道德水平不高,屈从于管理者的意愿做帐,假帐就很容易发生。因此,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。
Under market economy, accountants are the center of diversified interests, shouldering the arduous task of dealing objectively and fairly with the interests of all parties. Many business managers in the pursuit of corporate wealth, profit maximization of business objectives, the rational, express or implied accountants fraud. Under this circumstance, if accountants ’professional ethics are not high and they succumb to the managers’ wishes, false accounting can easily occur. Therefore, to strengthen the construction of accounting professional ethics is a very urgent and significant task for us.