浅议会计人员职业道德建设

• 作 者: 杨惠文
• 机 构: 大连港口建设监理咨询有限公司,
• 出 处: 时代金融
• 发表日期: 2009年06期
• 关键词: 会计职业特征 会计职业道德 会计人员 会计工作 职业道德水平 社会道德体系 财会工作 会计管理体制 财务法规 经济改革

会计职业道德是社会道德体系中的一个重要组成部分,是会计人员进行会计工作所应遵循的、与其职业活动紧密联系的、具有会计职业特征的行为准则和规范。会计人员职业道德如何,事关国家财政、财务法规制度能否贯彻执行,关系到维护经济秩序,促进经济改革和发展的大问题。因此,必须加强会计职业道德建设,建立符合市场经济要求的职业道德。

Accounting professional ethics is an important part of the social morality system. It is the code of conduct and norms that accountants should follow in their accounting work and closely related to their professional activities. The professional ethics of accountants is related to whether the implementation of the state financial and financial laws and regulations can be implemented or not, and concerns the major issues of maintaining economic order and promoting economic reform and development. Therefore, we must strengthen the construction of accounting professional ethics and establish a professional ethics that meets the requirements of the market economy.