浅论会计职业道德建设

Discussion on Accounting Occupational Ethics Construction

本文论述了会计行业职业道德方面存在的一些问题,指出加强会计职业道德建设具有重要的现实意义,应从机制制度、会计人员自身素质等方面加强会计职业道德建设。

This article discusses several problems in the accounting occupational ethics. It points out it has a realistic meaning to strengthen the accounting occupational ethics construction. We should do it as the following aspects： the mechanism, the self- quality of accounting staff and so on.