简析加强会计职业道德建设的意义及途径

Discussion on the Significance and Means to Strengthen the Building of Professional Ethics of the Accounting

论述了加强会计职业道德建设的意义,从建立完备的道德教育体系、建立惩治违法行为的约束机制、强化会计监管制度、建立健全激励机制等4个方面提出加强会计职业道德建设的途径。

This article mainly discussed about the significance and means to strengthen the building of professional ethics of the accounting, and then it put a new way to strengthen the building of professional ethics of the accounting： establishing and strengthening a comprehensive system of moral education, a the accounting system,and the incentive mechanism.