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会计职业道德是公民道德建设的一个重要组成部分,会计人员良好的职业道德是保证会计信息质量的重要因素。因此,加强会计职业道德的建设显得尤为重要,职业道德的建设需要强有力的会计法律制度的支持和保障,需要建立完善的职业道德评价、教育体系,更需要社会各界紧密配合,齐抓共管的监督机制。
Accounting professional ethics is an important part of civic morality construction. The good professional ethics of accounting staff is an important factor to ensure the quality of accounting information. Therefore, it is very important to strengthen the construction of accounting professional ethics. The construction of professional ethics requires the support and protection of a strong legal system of accounting. It is necessary to establish a sound system of professional ethics evaluation and education. It also requires the close co-operation of all sectors of society Supervision mechanism.