论会计委派制下会计人员的职业道德建设

The Accountants' Occupational Ethics Construction under the System of Designating Accountants

在市场经济不断完善的过程中,会计人员职业道德的缺失,导致会计信息的失真,严重影响了社会主义会计工作的客观性和真实性,从而影响到会计人员本身。本文论述了在会计委派制下,我国当前会计人员职业道德的现状及存在的问题,以及如何构建完善合理的会计人员职业道德体系,使会计工作能够更好的为社会主义市场经济建设服务。

In the course of the development of the market economic ssystem, the accountants＇occupational ethics is decreasing, resulting in the faults of the financial information. Further more, it affects the accountants themselves. In this paper, I talked about the present situation and existing problems of the accountants＇ occupational ethics under the system of designating accountants. It also showed how to build a perfect system of accountants＇occupational ethics, which can supply better service for socialist market economy.