论会计规则及会计规则意识

Discussions on the Accounting Rules and Consciousness to Obey Them

本文着重从现实生活中存在着大量的违规现象来讨论会计规则和树立会计规则意识这一重要的理论和现实问题。本文认为我们现在所面临的不仅仅是有没有会计规则或者懂不懂会计规则的问题,更重要的是包括会计人员在内的行动者在多大程度上愿意并且能够自觉地遵守会计规则的问题。因此了解和掌握会计规则、树立会计规则意识,对于遏制会计违规的现象,培养会计人员遵守会计规则的能力和习惯,提高会计人员的素质具有重要的现实意义。

This paper mainly discusses issues about accounting rules and consciousness to obey them in a theoretic and realistic angle from tremendous phenomena of violation from rules in social lives. The author thinks that the problem is not only whether accounting rules are established, or whether they are known, but to what extent they are voluntarily and consciously obeyed by accountants. Therefore, to learn accounting rules and to build the consciousness to obey them is of great significance on eliminating rules-broken phenomena, fostering ability and habits of abiding accounting rules, and enhancing accountants＇ professional ethics.