会计诚信与职业道德

Accounting Integrity and Occupation Morals

近年来,以会计信息失真为突出现象的会计诚信和职业道德的严重危机,犹如一个无底的黑洞,吞噬着会计人员规范的执业行为。面对我国目前会计诚信和职业道德危机的现状,如何重塑会计诚信,已成为时下会计界急需解决的问题,本文就会计诚信与职业道德谈点自己的看法。

In recent years, the serious crisis of the accounting integrity and occupation moral whose outstanding characteristic is that the accounting information is distorted likes an abyss that licks up the executive behavior of the accountants. Facing the reality in China, how to reconstruct accounting integrity has been a problem that needed to be resolved immediately. Some views on the theme have been given in this Paper.