加强会计诚信建设 提高会计职业道德水平

Strengthen Accounting Integrity Construction, Improve Accounting Ethics

目前,我国会计诚信缺失和会计人员职业道德意识薄弱,已严重损害了国家和社会公众利益。文章从加强会计诚信与会计职业道德建设的必要性着手,分析了会计诚信缺失和会计人员职业道德的现状,并说明其原因,提出相应的对策。

At present, China＇s accounting and accounting staff lacking of honesty and the weak sense of professional ethics has severely undermined the state and the public interest. In the light of the integrity of accounting and the construction of professional ethics, the paper makes analysis of accounting and accounting staff lack of honesty in the status of professional ethics, and explain the reasons and concludes with the corresponding countermeasures.