浅论市场经济条件下财会从业人员职业道德教育

Accountant Professional Ethics Education under Market Economy Conditions

职业道德规范是会计人员在市场经济建设中所遵循的行为准则,是会计工作的主体,财经领域存在的诸多问题,与会计人员的职业道德水平有着密切关系。因此,加强会计人员职业道德教育,对搞好财会工作,维护财经秩序至关重要。

Professional Ethics is a code of conduct which the accounting staff should follow in the foundation of market economy, and is the main body of accounting. Many problems in the financial field have a close relationship with the professional ethics level of accounting staff. Therefore, strengthening accounting personnel professional ethics education is significant for doing accounting well and protecting the financial and economic order.