电算化背景下会计职业道德存在的问题及原因分析

Problems and Causes Analysis of Accounting Professional Ethics in the Context of Computerization

伴随我国经济体制和社会的转型,以及会计电算化的发展,会计职业道德发生了深刻的嬗变,同时出现了较严重的会计职业道德失范现象。本文从会计执业环境对会计职业道德的影响、电算化背景下会计职业道德存在的问题和原因分析三个方面分析了当前中国会计职业道德的现状。

Along with the transformation of economy and society IN China and the development of computerized accounting, the accounting professional ethics has the profound change, at the same time the accounting professional ethics anomie phenomenon become more serious. This article analyzes the current status of China＇s accounting professional ethics from the impact of accounting environment on accounting professional ethics, problems of accounting professional ethics under the background of computerized accounting and the causes.