浅谈会计的职业道德

Talking about the Professional Ethics of Accountant

分析了会计人员职业道德中存在的问题,从加强道德规范、完善法律体系、加强会计监督、健全企业内部控制制度等方面提出了提高会计职业道德观念的建议。

This paper analyzes on the problems existing in the professional ethics of accountants, and advances some suggestions on improving the professional ethics conception of accountants from the aspects of strengthening moral regulation, perfecting the legal system, strengthening the accounting supervision, and perfecting enterprise＇s internal control system, etc.