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步入二十一世纪后,会计人员在社会工作中所占人数逐年增加,地位也愈加主要,一名会计人员是否具备良好的会计职业道德显得尤为重要。近几年会计行业中的问题频繁曝出,让我们开始了对会计职业道德的深思。本文列举了会计人员在执业过程中自身的选择以及受环境影响可能存在的三个问题,并提出了解决问题相应的对策,旨在提高会计人员的自身素质。
Into the twenty-first century, the accounting staff in social work increased year by year, the status is also more and more important, whether an accountant has a good accounting professional ethics is particularly important. In recent years, the accounting profession frequently exposed the problems, let us begin the reflection on accounting professional ethics. This article lists the accounting personnel ’s own choice in the process of practicing and the three problems that may exist under the influence of the environment, and puts forward the corresponding countermeasures to solve the problem in order to improve the quality of the accounting staff.