论会计人员的职业道德建设

On the Construction of Accountants' Professional Ethics

会计职业道德是公民道德建设的一个重要组成部分,会计人员良好的职业道德是保证会计信息质量的重要因素。因此,加强会计职业道德的建设显得尤为重要,职业道德的建设需要强有力的会计法律制度的支持和保障,需要建立完善的职业道德评价、教育体系,更需要社会各界紧密配合,齐抓共管的监督机制。

Accountants' professional ethics is an important part of citizens' ethical construction, accountants' good professional ethics is the important factors of the information quality of the accountants. So it is important to strength the construction of accountants' professional ethics, and construction of the professional ethics needs strong support and guarantee of the law of accounting system, perfect system of evalution and education, the cooperation of the whole society and inspective system.