社会转型期财会人员职业道德的困惑与出路

Puzzles and Solutions of Accountants’ Professional Ethics in the Social Transition Period

社会转型期对财会行业冲击极大,强化职业道德建设提升为首要地位。以此,在厘清社会转型时期财会人员职业道德基本内涵的基础上,具体探究了社会转型期财会人员职业道德建设的必要性以及其存在的问题,提出从四个方面提升社会转型期整体财会人员职业道德的水准。

Social transition has great impart on the accounting industry. So, it has been the top priority to strengthen the construction of accountants＇ professional ethic. On the basis of clarifying the fundamental contents of the accountants＇ professional ethics in the social transition period, the necessity and the existing problems of constructing accountants professional ethics in the social transition period are probed into. Four aspects are mennoned to improve the overall accountants＇ professional ethics from.