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| 会计人员的职业道德现状分析 摘要：会计人员职业道德建设是一个广泛的社会工程。 随着会计改革的深入，会计越来越受到世界的关注。 首先，本文通过对企业会计信息失真现象的思考， 结合市场经济与会计诚信的内在关系， 阐述了加强会计诚信建设和会计人员职业道德的重要性和意义。 其次，从不同的角度和层次分析了会计人员职业道德问题和导致会计不诚实的原因， 加强会计人员职业道德建设尤为重要， 因此加强会计人员职业道德建设在中国意义重大。 关键词：会计； 道德建设； 职业道德 Abstract: the construction of accounting professional ethics is a wide range of social engineering. With the deepening of accounting reform, accounting has attracted more and more attention from the world. First of all, this paper expounds the importance and significance of strengthening the construction of accounting integrity and accounting professional ethics through thinking about the phenomenon of accounting information distortion in enterprises and combining the internal relationship between market economy and accounting integrity. Secondly, this paper analyzes the problems of accounting professional ethics and the causes of accounting dishonesty from different angles and levels, and it is particularly important to strengthen the construction of accounting professional ethics, so it is of great significance to strengthen the construction of accounting professional ethics in China. Key words: accounting; moral construction; professional ethics |
