试论会计职业道德建设

On the Professional Ethics Construction of Accountant

加强会计职业道德建设,必须加强宣传教育,建立健全会计法规、监督机制,建立职业道德评价体系,改善会计职业内部环境和外部环境。文章介绍了会计职道德的特性和现实意义,提出了会计职业道德建设的建议。

In order to strengthen the accountant＇s profession and moral construction, we must set up publicity and education, establish sound reguation, oversight mechanism and professional ethics evaluation system and improve the internal and external enviroment.This paper introduces the accounting characteristics of professional ethics and practical significance and gives some suggestions .