浅谈会计职业道德建设

On Professional Ethics Construction of Accountant

会计是经济管理的重要组成部分,在加强经济管理和财务管理、维护社会主义市场经济秩序中发挥着重要作用。会计人员的职业道德直接影响着单位会计工作的质量。倡导会计职业道德,加强会计职业道德教育,引导会计职业者进一步加强自我修养,提高专业胜任能力,有利于促进会计职业者整体素质的不断提高。

Accounting is an important part of the economic management,which plays an important role in strengthening the economic management and the financial management,and maintaining the order in the socialist market economy.The accountants＇ professional ethics directly influences the quality of accounting work.It is helpful for the accountants to improve their overall quality through advocating the accounting professional ethics,strengthening the education of accounting professional ethics,and improving their professional competence.