会计职业道德失范及对策研究

Accountancy ethics declinement and countermeasures

会计人员职业道德水平的高低，是关系到国家财经法规制度能否贯彻执行、经济秩序能否维护、经济发展能否顺畅的大问题，是会计风险防范的内在保证。随着改革的不断深化，部分会计人员职业道德严重滑坡，并影响了会计行业的发展。面对现状笔者对会计职业道德失范的现实效果及成因进行．析，追一步探讨了提高会计人员思想素质，加强会计职业道德建设的途径。

Accountancy ethics determines whether financial laws and regulations can be carried out, economic rules can be maintained, and economy can develop well, meanwhile, it＇s also the inner guarantee to prevent accounting risks. With the development of economic reform, some accountants lose their occupational ethics, which influenced the whole accounting industry. This paper analyses the reasons and realistic effects of accountant occupational ethics declinement, discusses how to improve accountant mentality quality and strengthen occupational ethics.