浅谈会计职业道德

A Brief Discussion of Professional Ethics of Accountants

当前,我国会计职业道德存在的突出问题是不熟悉法规,遵纪守法意识淡薄,会计信息披露中弄虚作假,违反实事求是、客观公正的道德规范,缺乏钻研业务,精益求精的精神。其原因:法律法规不完善,对会计违法犯罪打击力度不够,内部控制不健全,自律环境不完善。加强会计职业道德建设,应营造良好的法律环境,完善会计职业道德规范体系;净化外部环境,提高行业的诚信意识;创造良好的企业控制环境,加强企业文化建设,从而提升会计职业道德。

In China, serious issues now exist concerning the professional ethics of accountants. Some accountants are unfamiliar with reg- ulations and laws with weak law consciousness. Some accounting information is disclosed with fraud, violating the faithful, fair and objec- tive ethic standard. Some accountants fall short of the passion for working hard on their business and keeping improving. The causes in- elude the imperfect laws and regulations, insuttleient cracking for accounting crimes, unsound internal control, and the incomplete self-disciplined environment. To enhance the accounting professional ethic construction, we need to create a proper legal environment, improving the standard system for the professional ethics; purify the external environment, increasing the credibility awareness in the industry; create a better business control environment, strengthening corporate cultural construction.