从职业道德建设论会计诚信

On Accounting Honesty From the Building of Professional Ethics

诚信是会计工作的命脉和灵魂,也是会计工作的基本操守和立身之本,诚信更是每个会计工作者应具备的基本职业道德。然而当前,会计人员职业道德严重滑坡,会计信息质量不高,假凭证、假账簿、假报表比较普遍,这一现象不仅影响到市场经济的正常运行,亦使会计业的公信力受到严峻挑战,会计行业面临一场严重的"诚信危机"。针对这一现象,文章对会计人员职业道德的现状及其职业道德失范的成因作了深刻剖析,并就如何加强会计职业道德建设,重塑会计诚信提出了一些具体措施。

Honesty is the lifeblood and soul of accounting, it is also the basic ethics every accounting member should stick to. But their ethics are going down and the quality of accounting information is not high, with forged certifications, account books and reports everywhere, greatly affecting the operation of the market economy and accounting honesty. The author analyzes the current situation and the causes of dishonesty and propeses some specific measures to strengthen the building of accounting ethics and rebuild accounting honesty.