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随着社会主义经济的发展,社会上需要更多优秀的会计人员,如何提高会计人员的职业道德修养成为社会上的热点话题。会计人员的职业道德素养关系着会计工作的合理有序的进行。作为一名合格的会计需要具备与社会经济发展相适应的职业道德修养,如何对我国会计人员的职业道德进行建设工作,培养会计人员的职业道德成为经济发展的必然趋势,本文针对我国会计人员职业道德建设进行探讨。
With the development of socialist economy, more outstanding accountants are needed in society and how to improve the professional ethics of accountants has become a hot topic in society. Accountants’ professional ethics are related to the reasonable and orderly conduct of accounting work. As a qualified accountant, it is necessary to have a professional ethics training that is compatible with the social and economic development. How to carry out the construction of the professional ethics of accountants in our country and to cultivate the professional ethics of accountants become the inevitable trend of economic development. Moral construction to explore.