基于科学发展观的会计职业道德建设

Professional Accounting Ethic Construction Based on Concept of Scientific Development

会计人员的职业道德水平如何,是关系到国家财经法规制度能否贯彻执行,经济秩序能否维护,经济能否全面协调可持续发展的大问题,加强会计职业道德建设是一项十分紧迫与艰巨的任务,也是一项系统工程。以科学发展观思想为指导,围绕会计人员"十德",论述了推进会计职业道德建设的途径和要求。

The professional ethics of accounting staff is very important, it relates to the implement of finance and economic statute, maintenance of economic order, and all - around harmony and continual development of economy. It is a pressing and formidable task to strengthen the construction of professional accounting ethics; also it is a system project. Under the guidance of scientific development, this article discusses the approach and requirement to push the construction of accounting professional ethics construction.