加强会计职业道德教育

Strengthen Education of Professional Ethics of Accounting

随着社会经济的日益复杂化,会计信息失真、会计造假问题日益严重,会计诚信体系建设的问题,引起社会各界的普遍关注。通过理论联系实际、个人示范与集体影响相配合、正确引导和舆论相统一等灵活多样与生动活泼的方式对会计人员进行会计职业基本教育、服务宗旨教育、职业精神教育和遵法守法教育是会计工作管理部门、会计职业管理机构、单位负责人当前面临的重要任务。

With the complication of social economy, distortion of accounting information and the problem of cooking accounts become increasingly severe. Establishment of the system of accounting honesties and credit aroused the concerns of all the society. It is the first most important task for the management authorities of accounting work and the career of accounting and the leaders of businesses to apply the education of the accounting career, services tenet, professional ethics and observe disciplines and obey the law by various and vivid methods of theory related with practices, and to make individual demonstration with collective influence and right leading with public opinion influence.