制订我国企业会计职业道德准则的必要性及原则

针对我国企业会计准则的现状进行分析和探讨,系统地提出了制订我国企业会计准则--职业道德准则是会计职业规范体系的一个重要组成部分,是遏制会计信息失真的重要保证,是提高会计人员素质和加强职业道德建设的重要手段,并建设性地提出了我国财政部门应该制定我国企业会计准则--职业道德准则以及制定道德准则应遵循的原则.

Necessity and Principles of Establishing China's Business Enterprise Accounting Rules--Professional Codes of Conduct

This paper analyzes and explores the present conditions of China's business enterprise accounting rules, and brings forward some perspectives in a systematic way as follows: Business enterprise accounting standard-morals standard is one of the most important parts of accounting normative system .It can also restrain accounting information distortion and improve the quality of accountancy, strengthen the construction of morals. Moreover, this article advises that our Ministry of Finance should establish business accounting standard-moral standard and the standard should include principles of its constitution.