会计职业道德建设浅议

A Brief Analysis on Accountants' Vocational Morality Construction

随着我国经济的快速发展,会计工作的职业化、社会化以及国际化已将会计职业道德建设推上了重要议事日程。由于不少会计从业人员在物质财富面前失去理智,贪污、滥用职权等违法犯罪行为时有发生导致会计信息市场十分混乱,虚假、失真的会计信息让使用者雾里看花,严重影响着我国市场的经济秩序,而这些违法犯罪行为往往与"会计"这个职业的从业者有关,从而导致会计从业人员的职业道德在一定程度上受到人们的质疑。面对这一严峻的形势,我们应该找出原因、深入研究,加强会计从业人员的职业道德建设。

With the booming development of China＇s economy,the professionalization,socialization and internationalization of accountancy has promoted the accountants＇ vocational morality construction on the crucial agenda.Accountants＇ loss of wisdom,bankrupt,power abusing has resulted in the mess and falsity in accountant informative market,such made phenomenon severely influenced economic orders,crimes associated with the accountants＇ employment,hence causing peoples＇ suspicion on the morality of accountants.Confronting the serious situation,we should seek the resulting factors,execute profound research and enhancing morality construction of accountancy employees.