浅谈会计职业道德建设

• 作 者: 牛希艳 冯俊芳 牛丽霞
• 机 构: 安阳县水务局,安阳县水务局,安阳县水务局,
• 出 处: 河南水利与南水北调
• 发表日期: 2007年06期
• 关键词: 会计工作 会计行为 会计职业活动 保守秘密 违反职业道德 会计师事务所 行业监管 执业环境 道位 会计报表

加强会计人员职业道德建设是建立社会主义市场经济的客观要求,是做好会计工作的基础和前提,是提高会计信息质量的重要途径,是会计生存发展之根本。在当前市场经济确立的关键时期,必须把加强会计人员职业道德建设作为一项长期而艰巨的任务,抓紧抓好。

Enhancing the professional ethics of accountants is an objective requirement of building a socialist market economy. It is the basis and premise for doing a good job of accounting work. It is an important way to improve the quality of accounting information and is the basis for the survival and development of accounting. In the crucial period when the current market economy is established, we must take the construction of strengthening the professional ethics of accountants as a long-term and arduous task and pay close attention to it.