浅谈会计职业道德建设

会计职业道德是社会诚信体系的一个重要组成部分,是会计诚信建设的一个热点问题,因为会计职业道德已渗透到社会的各个角落,从而可以看出会计职业道德其实就是一个"诚信"的体现。所以,以道德为基础的会计职业道德建设不仅具有紧迫性、艰巨性,还具有长期性,而会计人员作为会计工作的主要承担者,其道德水平的优劣、业务素质的高低,会直接影响着会计工作的质量。同时,会计人员的职业道德水平也是关系到国家财经法规制度能否贯彻执行、经济秩序能否维护、经济发展能否促进的大问题。笔者对会计人员职业道德的现状及其职业道德建设的条件作了深刻剖析,并就如何加强会计职业道德建设提出了一些具体措施。

On the Professional Ethics Construction of Accountants

The professional ethics of accountants is an important element for the social honesty system and a hot topic for the accountants' honesty construction.The accountants' professional ethics has spread to every part of our society,so it embodies a kind of "Honesty".The construction of it has long and pressing characters.The moral quality of the accountants will determine the quality of their job.At the same time,the levels of accountants' professional ethics also influence whether the national financial regulations could be carried out,the economic order could be maintained and the economic development could be promoted.The writer deeply analyzes the status of accountants' professional ethics and the condition of constructing it and puts forward some measures about how to strengthen the accountants' professional ethics construction.