加强会计职业道德建设的思考

The Consideration of Strengthening Accounting Professional Ethics Construction

当前,会计人员职业道德由于受社会环境影响,诚信严重滑坡,表现在部分会计人员追求个人利益,丧失了会计职业道德;执业纪律松驰,弄虚作假;缺乏敬业精神;会计外部环境与奖惩机制弱化等。这既有会计人员自身原因,也有企业、社会风气等外部影响因素。为此,应规范会计职业道德体系,加强政治学习和职业道德教育,强化会计人员职业道德自律,建立有效的监督机制。

Nowadays, the accounting professional ethics has been adversely influenced by the overall social environment, the honesty of the accounting team is deteriorated, which display the accounting person pursues the personal profit, lack of the accounting professional ethics, the professional discipline is lax, practise fraud and lack of the professional dedication, and the accounting outer enviornment and mechanism is low. There are not only the accounting person＇s own masons, but also outer effect factors. So we should regulate the accounting professional ethics system, strengthen the political learning professional ethics education and the accounting person＇s self-discipline and setup effective supervision mechanism.