会计职业道德问题剖析与对策

Accountant Professional Ethics Question Analysis and Countermeasures

根据会计职业道德规范和我国会计职业道德现状,用典型案例和事实剖析了目前我国会计职业道德存在的问题,分析了这些问题对我国市场经济秩序的严重干扰与危害。从会计职业道德建设的社会环境、从业人员自身修养、法律制度和监督体系等四个方面,提出了强化会计职业道德建设和反腐倡廉的若干对策。

According to the accountant professional ethics criterion and present situation of accountant professional ethics in our country, the authors analyzed existing questions about accountant professional ethics with cases and the fact, as well as the disturbance and harm of these questions to our market economy order. From four aspects, ie social environment,employee＇s self-cultivation, legal system and supervision system and so on, it proposed certain countermeasures that strengthen the accountant professional ethics construction and eombat corruption.