加强会计职业道德建设

Strengthens Construction of Occupational Ethus of Accountants

加强会计职业道德建设,必须加强宣传教育,建立健全会计法规和监督机制。阐述了会计职业道德的基本内容和加强会计职业道德建设的意义,指出了提高会计人员的思想素质和业务素质、健全监督机制和评价体系等会计职业道德建设的基本途径。

In order to strengthen the construction of accountants professional ethics,we should strengthen the publicity and education,establish and perfect the accountants legal system and super- vision mechanism.This paper illustrates the basic content and the significance of the construction of accountants' professional ethics.Some basic approaches to the construction are pointed out,inclu- ding the improvement of ideological and professional qualification,perfection of supervision mecha- nism and evaluation system,etc.