会计从业人员职业道德建设之我见

My Opinions on Professional Ethics Construction of Accounting Employees

在社会经济活动中,要保障会计信息的准确和真实,不仅法治建设尤为重要,会计从业人员的职业道德建设也必不可少。加强会计职业道德建设,首先应建立和完善企业内部控制制度,净化会计行为环境;二是建立健全会计职业道德规范体系和会计职业道德评价系统;三是要严格财经纪律,加大监督惩处力度;四是要加强会计从业人员的行为规范和思想观念教育,提高法律意识和遵纪守法的自觉性。

In social economical activities,not only legal construction but also professional ethics construction of accounting employees is indispensable to ensure the accuracy and authenticity of accounting information.To strengthen the professional ethics construction of accounting employees,the author advocates making a success of the following respects.Firstly,establish and perfect enterprise inner control system to purify accounting behaving environment.Secondly,build and amplify the norm system and evaluation system for accountants' professional ethics.Thirdly,rigidly enforce financial and economic discipline and increase the momentum of punishment.And lastly,enhance the cultivation of their code of conduct and mental ideas to increase their legal awareness and consciousness of observing the law and disciplines.