加强会计职业道德建设 促进社会主义市场经济健康发展

Strengthen the Construction of Accounting Profession Morality to Promote Socialism Market Economy Healthy Development

加强会计职业道德建设,在社会主义市场经济条件下具有十分重要的意义。目前会计职业道德建设存在不少问题,本文针对加强会计人员职业道德的必要性进行阐述,对存在的问题进行原因分析,并就如何加强会计职业道德建设提出了一些具体对策和建议。

It has very important significance to strengthen the construction of accounting profession morality in the condition of socialism market economy. At the moment, there are many questions existed in the construction of accounting profession morality. In the paper, expounds the necessity of strengthening accountants＇ profession morality, analyzes the reasons of these questions, and provides some particular suggestions and countermeasures.