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所谓会计职业道德,就是会计人员在会计事务中正确处理人与人之间经济关系的行为规范总和,即是会计人员从事会计工作应遵循的道德标准。由于我国关于会计职业道德规范建设的不完善,加之历史原因造成的会计行业秩序混乱,我们必须借鉴国外的先进经验,结合中国实际情况,完善内部控制,提高会计人员素质。同时归结会计信息失真的原因,加强培训教育,提高会计人员的职业道德水准。一、我国会计职业道德现状1、目前会计工作中存在的问题面对市场经济关系的日趋复杂,会
The so-called accounting professional ethics, is accounting personnel in accounting affairs correctly handle the economic relationship between people, the norms of conduct, that is, accountants engaged in accounting work should follow the ethical standards. Due to the imperfect construction of accounting professional ethics in our country and the disorder of accounting profession caused by historical reasons, we must learn advanced experience from abroad and improve the internal control and improve the quality of accounting staff according to the actual situation in China. At the same time attributed to the reasons for the distortion of accounting information, strengthen training and education, improve accounting standards of professional ethics. First, the status quo of China’s accounting professional ethics 1, the current accounting problems in the face of the increasingly complicated market economy, will