浅议会计人员职业道德建设

On Accountants' Moral Construction of Profession

我国会计职业道德现状与发展市场经济、加强法制建设的要求格格不入。应从会计环境、利益导向、诚信教育、高校教育等方面加强会计职业道德建设。

In China the present situation of accounting professional morality is not suited with developing market economy and strengthening construction of legal system.We should reinforce construction of accounting professional morality from accounting environment,guide of profit,eduction of honesty and belief,and higher education.