试论会计职业道德修养

Professional Ethics of Accounting

会计职业道德修养,是指会计人员在会计职业活动中,按照会计职业道德的基本要求,在自身道德品质方面进行的自我教育、自我改造、自我锻炼、自我提高,从而达到一定的职业道德境界。会计职业道德修养的最终目的,在于把职业道德原则和规范逐步地转化为自己的职业道德品质,从而将职业实践中对职业道德的意识情感和信念上升为职业道德习惯。

Accounting professional ethics refers to the self-education,self-transformation,self-training,self-improvement in moral conduction of the accounting staff in accordance with the basic requirements for the accounting professional ethics,so as to achieve a certain degree of professional morality.Its ultimate purpose is to gradually change the principles and norms of professional ethics into their own work ethic,improve the emotional sense and conviction to ethical practices.