会计职业道德建设

Construction of accountants'professional morals

为了使会计人员具有良好的职业道德和较高的业务水平,分析了中国会计职业道德的现状,从会计职业道德具有相对稳定性、广泛的社会性等方面论述了会计职业道德的含义,并从6个方面论述了会计职业道德的主要内容,以期使中国会计人员适应新形势下的会计工作。

In order to encourage the accountants to pursue the excellent professional morals and higher professional level,this paper analyzes the present situation of accountants＇ professional ethics in China, and from the aspects of the relative stability and extensive sociality of accountants＇ professional ethics, puts forward some presumptions of the construction of accountants＇professional ethics system in nine aspects, so as to improve the political and professional qualifications under new situation.