加强会计职业道德与诚信教育的几点思考

Ponderations on Strengthening Accountants' Professional Morals and Credit Education

会计职业道德与诚信既属于法律范畴,又属于道德范畴。提高会计职业道德与诚信,应加强司法和政府监管力度,完善社会监督与评价,改进教育机制,启发行为人的良知。

Accountants' professional morals and credit belong both to legal category and to moral category.To promote their morals and credit,we should strengthen judicature and government supervision,improve social supervision and evaluation,promote educational mechanism and arouse individual's fairness.