论文部分内容阅读
在当下这个经济飞速发展的社会,会计行业正在扮演这越来越重要的作用,无论是政府机关的日常运行,还是各种企业的经营管理,都离不开会计工作者。合格的会计可以提供有用的决策信息,提升企业的透明程度,提高企业的经济效益。但是不可否认的是,我国很多会计人员都有玩忽职守、道德缺失的时候,这必定会对企业和社会造成巨大的负面影响。本文通过结合我国会计人员道德缺失的现状,探寻道德缺失的根本原因以及避免会计道德缺失的对策。诚信就犹如企业的无形资产,左右着企业的未来。这也对会计的职业道德的要求越来越高,会计人员的工作结果可以直接影响投资者、经营者的利益。如何加强会计人员的职业道德是国家需要着重考虑的问题。
In this rapidly developing economy, the accounting profession is playing an increasingly important role. Whether it is the daily operation of government agencies or the operation and management of various enterprises, the accounting workers are inseparable. Qualified accounting can provide useful decision-making information, enhance the transparency of the enterprise, and enhance the economic benefits of the enterprise. However, it is undeniable that many accountants in our country have dereliction of duty. In the absence of morality, this will certainly have a tremendous negative impact on the enterprises and the society. By combining the current situation of the lack of morality of accountants in our country, this article explores the root causes of the lack of morality and the countermeasures to avoid the lack of accounting ethics. Honesty is like an intangible asset of an enterprise, a company’s future. This also requires higher and higher accounting ethics, the work of accountants can directly affect the interests of investors, managers. How to strengthen the professional ethics of accountants is a problem that the country needs to pay attention to.