会计职业道德建设

Discussion on the accountant professional moral construction

会计职业道德是会计人员从事会计工作中应遵循的道德标准。当前,部分会计人员职业道德失范。应通过增强学习、建立监督机制等方法加强会计人员职业道德建设。

Accountant professional moral is the moral criterion that the accountants should follow during accountant work.Today some accountants' professional moral ruins.In order to enhance the accountant professional moral construction,more studies should be carried out and supervision mechanism should be established.