加强我国事业单位会计职业道德建设的思考——基于《会计人员职业道德规范》发布背景

Reflections on Strengthening the Construction of Accounting Professional Ethics in Chinese Public Institutions:Based on the Background of the Release of the“Code of Professional Ethics for Accounting Personnel”

在我国会计职业道德建设体系中,事业单位会计职业道德建设占据重要位置。事业单位会计人员是否具有良好的职业道德既关乎国家政策的落实成效,同时也会影响国有资产安全以及公共事业发展。现阶段,我国事业单位会计人员的职业道德水平总体上较高,但也存在部分会计人员忽视行业规范,欠缺进取精神,职业操守出现偏差等问题,基于此强化事业单位会计职业道德建设势在必行。本文首先对会计职业道德进行了概念界定与内涵阐述,然后梳理事业单位会计职业道德的现状并剖析其成因,之后探讨强化事业单位会计职业道德建设的重要意义,最后提出完善事业单位会计职业道德建设的具体建议。

In the construction system of accounting ethics in China,the construction of accounting ethics in public institutions plays an important role.Whether accounting personnel of public institutions have good professional ethics is not only related to the implementation of national policies,but also affects the security of state-owned assets and the development of public undertakings.At present,the level of professional ethics of accounting personnel in public institutions in China is generally high,but there are also some accounting personnel ignoring industry norms,lack of enterprising spirit,poor professional ethics and other problems,based on this,it is imperative to strengthen the construction of accounting professional ethics in public institutions.The author firstly defines the concept and connotation of accounting professional ethics,then sorts out the current situation of accounting professional ethics in public institutions and analyzes its causes,then discusses the significance of strengthening the construction of accounting professional ethics in public institutions,and finally puts forward specific suggestions to improve the construction of accounting professional ethics in public institutions.