会计职业道德与法制建设刍议

Discussion on the Accounting Professional Ethics and Legal System Construction

会计职业道德建设是公民道德建设的重要组成部分,它与财经法规建设既有联系又有区别。本文从会计职业道德的含义、特点出发,深入剖析了会计职业道德约束与会计法规体系、行政监督体系的关系,提出了完善我国会计职业道德体系建设的建议。

As one part of the civic virtue construction,accounting professional ethics construction not only has relation but also has difference with financial regulation construction,is essential to stabilize the market economic order. In this paper,from the meaning and the characters of the accounting professional ethics construction,the author deeply analyzed the relationships among the blinding on the accounting professional ethics.accounting law system and administrative supervision system,and proposed the suggestion on improving the system of the accounting professional ethics construction.