加强会计职业道德建设的几点思考

Considerations about Strengthening the Construction of Accountants' Professional Ethics

会计信息失真问题严重影响了社会经济的正常运行,成为制约经济健康发展的“瓶颈”。分析了会计信息失真产生的根本原因。提出必须加强会计职业道德规范的建设,并加大宣传力度,明确有关人员的会计责任和法律责任,强化从业人员的法制观念和职业道德意识,这样,才能确保会计人员所提供的会计信息真实、可靠。

The problem of the accounting information distortion, which has serious influence on the normal operation of the social economy, has become the ＂bottleneck＂ of restricting the healthy development of the economy. This paper analyzes on the basic causes of the accounting information distortion, and points out that only through strengthening the construction of accountants＇ professional ethics and norms, enhancing the propaganda, defining and accounting responsibility and legal responsibility of the related personnel, and strengthening the legal concept and professional ethics of the employees, can the accounting information provided by the accountants be guaranteed to be true and reliable.