会计职业道德建设

Construction of Accounting Professional Ethics

会计职业道德是指在会计职业活动中的职业行为准则和规范。会计人员作为特殊从业人员,不仅要有良好的业务素质,还要有较强的原则性、政策观念和职业道德水平。除了必须将本职工作置于法律法规的约束和规范之下外,还必须具备职业道德。

Accounting ethics is defined as the professional standard of behavior and norms in accounting professional activities. Accounting staff, as the special practitioner, not only should have good business qualities, but also have strong principles, policies concepts and ethical standards. In addition, their own work must be placed under the constraints of laws and regulations and norms, but also must have professional ethics.