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本文概述了会计职业道德缺失对社会的危害性和产生的根源,提出加强高校会计人员会计职业道德的举措:加强政治学习,提高对职业道德重要性的认识;加强会计人员的职业素质教育,加强自律能力;加大对违反职业道德行为的打击力度。
This article summarizes the harm of accounting professional ethics to society and its causes, and puts forward some measures to strengthen accountants’ professional ethics: to strengthen political study and raise awareness of the importance of professional ethics; to enhance the professional quality education of accountants and to strengthen their professional quality education Self-discipline; increase the violation of professional ethics crackdown.