关于会计职业道德问题的探讨

Discussion on the Problem of Accounting Professional Ethics

随着体制改革的全面深入,中国会计市场遭遇了"信用危机"的灾难。造成会计职业道德出现问题的原因,除了会计人员自身因素外,外部环境的影响也很大。必须从两方面着手加强会计职业道德建设:第一,加强会计人员自身素质建设。第二,加强会计外部环境建设。

With the thorough deepening of system reform, Chinese accounting market suffers the disaster of 'credibility crisis'. The causes for the problems of accounting in professional ethics lie not only in accountants themselves but also in the outside environment influence. Importance must be attached to two aspects to strengthen the construction of accounting professional ethics: first, to strengthen the self-quality construction of accountant; second, to strengthen the construction f outside environment.