浅谈会计职业道德的基本建设途径

Shallowly discusses Accountant occupational ethics capital construction way

会计的职业道德是每个会计人员必须遵循的行为准则，其优劣直接关系到企业在经济活动中的生存发展和前途。何谓会计职业道德呢？就是会计人员在会计事务中正确处理人与人之间经济关系的行为规范总和，即是会计人员从事会计工作应遵循的道德标准。在现在市场经济条件下，对会计人员的道德标准要求更高，会计行业它本身的性质决定了所有会计人员必须以诚信为本，操守为重，遵纪守法，坚持原则，实事求是，客观公正，讲究信誉，保守秘密。同时还要精通业务，热心服务，保证会计信息的真实、可靠。

Accountant＇s occupational ethics are the behavior criterion which each accounting personnel must follow, its fit and unfit quality relate the enterprise directly in the economic activity survival development and the future. What accountant occupation- al ethics？ Is the accounting personnel in business processes between correctly the human and the human in accountant the economi- cal relations behavior standards sum total, is the accounting personnel is engaged in the moral standard which the accountancy should follow. Under the present market economy condition, is higher to accounting personnel＇s moral standard request,accountant the profession it itself nature had decided all accounting personnel must take the good faith as this, the personal integrity for heavy, observes law and discipline, persists the principle, realistic, objective fair, is fastidious the prestige, conservative secret. Simultane- ously also must be skilled in the service, the warm-- hearted service, really guarantees the accounting information, reliable.