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改革开放以来,我国经济获得了极大发展,同时,会计人才缺口越来越大。纵观我国会计人员素质,其职业道德水平并不能完全满足现代社会发展的需要,要想促进会计行业的健康可持续发展,更好地为企业服务,就必须加强会计职业道德建设。本文对当前加强会计职业道德建设的意义做了分析,并对会计职业道德建设提出了切实可行的建议,以期切实提升我国会计人员水平,为企业发展保驾护航。
Since the reform and opening up, China’s economy has enjoyed tremendous growth. At the same time, the gap in accounting talent has been growing. Throughout the quality of accountants in our country, their professional ethics can not fully meet the needs of the development of modern society. In order to promote the healthy and sustainable development of the accounting profession and serve the enterprises better, we must strengthen the construction of accounting professional ethics. This paper analyzes the current significance of strengthening the construction of accounting professional ethics and puts forward feasible suggestions on the construction of accounting professional ethics in order to enhance the level of accounting personnel in our country and escort the development of the enterprise.