儒家思想与会计职业道德建设

Confucian Thoughts and the Accounting Profession Ethics Building

长久以来,儒家思想已沉淀于中华民族心理,形成传统的美德、人格价值和品行修养。会计职业道德作为一种意识形态,必然根植于本民族传统文化之中。在文化多元的今天,我国会计职业道德受到新的挑战,会计人员正在承受着新旧道德观念冲突而产生的困惑之中。当前,应弘扬儒家优秀思想,加强职业道德教育,提高会计人员诚信意识,重塑我国会计职业道德体系。

For a long time, the Confucian Thoughts have deposited in Chinese mind and therefore developed traditional Chinese virtues and personality values. The accounting profession ethnics as an ideology is surely rooted in its corresponding national culture. In today＇ s Chinese diversified culture, the Chinese accounting profession ethics is facing new challenges and the accountants are encountering confusions caused by the conflicts between new and old moralities. To reform Chinese Accounting Profession Ethics system today, we shall highlight confucian thoughts, strengthen the accounting profession ethics education and therefore enhance the accountants consciousness of sincerity and credibility