试论会计职业道德特征和建设

On the characteristics and construction of professional ethics of accountants

介绍了会计职业道德的基本特征及基本内容，从加强政治学习、建立健全监督机制、提高会计人员业务素质等方面阐述了加强会计职业道德建设的基本途径，对于提高会计工作质量和人员素质具有重要的意义。

The basic characteristics and contents of professional ethics of accountants are introduced in this paper. It illustrates the essential ways to strengthen the construction of accountants＇ professional ethics from strengthening the political studies, establishing and improving the supervising mechanism and improving the professional＇quality of accountants, which has significant meanings for the improvement of accountants＇ working quality and professional quality.