浅谈会计职业道德建设

On Accountant’s Professional Ethics Construction

会计职业道德既是会计人员在本行业职业活动中行为的规范,也是会计行业对社会应负的责任和义务。加强职业道德建设,能够有效提高会计从业人员的道德水平,是培养高素质人才的重要措施,有利于反腐倡廉,进而有助于形成全社会的清正廉洁之风。会计职业道德建设,要从机制上、制度上以及会计人员的思想观念、职业道德和行为规范方面予以加强。

Accounting professional ethics is the code of conduct in its field as well as the accountants’ responsibility and duty to the society. On the one hand,strengthening professional ethics is of great practical significance and is the important measures of training high quality people. On the other hand, strengthening professional ethics is beneficial to the social mode of opposing corruption. In order to strengthen professional ethics we must improve the social system and accountants’ code of conduct.