新时期加强会计职业道德教育的若干思考

On Strengthening the Professional Ethics Education of Accountancy in the New Era

长期以来,由于忽视会计职业道德教育,致使会计信息失真,会计诚信缺失,会计职业道德失衡。为构建以诚信为本的市场经济秩序,确保会计信息真实、完整,亟须进行会计职业道德教育。

Ignoring the professional ethics education for a long time, with the result that losing real of accounting information, lacking the good faith and professional education of accountancy. In order to constructing the system of market economy basing on the good faith and assuring the reality and integrity of accounting information, we should strengthen the professional ethics education of accountancy.