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随着我国改革开放的不断深入和社会主义市场经济体制的不断完善。当前,会计人员职业道德严重滑坡,会计信息质量不高,假凭证、假账簿、假报表比较普遍,这一现象不仅影响到市场经济的正常运行,亦使会计业的公信力受到严峻挑战。针对这一现象,笔者对会计人员职业道德的现状及如何加强会计职业道德建设谈一些粗浅的见解。
With the continuous deepening of China’s reform and opening up and the continuous improvement of the socialist market economic system. At present, the serious decline of accountants’ professional ethics, the poor quality of accounting information, the false certificates, false books and false statements are commonplace. This phenomenon not only affects the normal operation of the market economy, but also poses a severe challenge to the credibility of the accounting profession. In response to this phenomenon, I talk about the status quo of accounting personnel professional ethics and how to strengthen accounting professional ethics to talk about some superficial insights.