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随着我国国内经济不断快速向前发展,国内企业的发展也从规模上和数量上一直攀升,面对日益扩大的国内国际市场,企业在迎来更为广阔发展空间的同时也感受到了强大的竞争压力以及市场逐步规范化、科学化与制度化之后对企业的更高要求,因此现代企业想要切实提升经济收益及社会影响力就必须从内部管理工作的水平提升入手,尤其是在会计工作方面一定要加大工作力度,进一步规范会计从业人员的自身行为、提升其会计职业道德水平。本文重点谈谈现代企业会计从业人员在职业道德方面仍然存在着的一些问题以及如何有效纠正与加强她们的职业道德水平,以供参考。
With the continuous rapid development of China’s domestic economy, the development of domestic enterprises has also been on the rise both in scale and in number. In the face of the ever-expanding domestic and international markets, enterprises have enjoyed a broader space for development and have also felt strong Competition pressure and the market standardization, scientific and institutionalized higher requirements for the enterprise, so modern enterprises want to effectively enhance economic returns and social influence must start from the level of internal management work, especially in accounting work We must step up efforts to further standardize the accounting practitioners own behavior and enhance their accounting professional ethics. This article focuses on the modern business accounting practitioners in the professional ethics still some problems and how to effectively correct and strengthen their professional ethics for reference.