会计人员职业道德建设的现状与对策

Status and Countermeasures on Accounting Personnel Professional Moral

从会计人员职业道德规范的基本现状,分析了市场经济条件下,会计人员偏离职业道德的原因,论述了加强会计人员职业道德的必要性,提出了会计人员必须提高会计人员自身业务素质,必须提高自身能力素质,职业道德修养,健全监督机制,建立道德评价体系的对策建议。

The paper starts with the status of the accounting personnel professional moral, analysis the reason why accounting personnel deviating form professional moral, states the necessity of strengthening their professions moral. Put forward the suggestions that improve the accounting personnel service quality, improve their own ability and professional moral, perfecting supervision mechanism and establish a professional moral evaluation system.