会计人员职业道德重塑与修养的探讨

Discussion on the Remolding and Nurturing of Professional Morality of Accountants

在市场经济条件下,相当一部分会计人员职业道德严重缺欠。论文分析了会计职业道德严重滑坡的主要原因,提出提高会计职业道德,要从提高会计人员政治思想觉悟,提高基本的业务素质,建立会计职业道德自律机制,完善会计职业道德的奖惩机制等方面加以重塑与修养。

Under the situation of market economy, a great number of accountants are seriously lack of professional morality. The article analyzes the main reasons why their professional morality decreases badly, and put forward that in order to increase accountants＇ professional morality, it should be remolded and nurtured from the aspects of improving their ideological and political consciousness, enhancing their basic occupational qualification, establishing the self-discipline mechanism, and perfecting rewards and punishment mechanism of accountant professional morality.