市场经济条件下会计职业道德建设探究

On the Construction of Accounting Professional Ethics under Market Economy

会计职业道德是会计从业人员在会计工作时应遵循的职业行为准则和规范,是社会诚信体系的重要组成部分。随着经济社会的不断发展,会计职业道德将面临严峻的考验,一些会计人员职业道德观念淡薄甚至职业道德沦丧,加强会计职业道德建设就显得尤为重要。本文从当前会计职业道德建设的必要性、存在的问题入手,阐述在市场经济条件下会计职业道德建设的意义及提高会计职业道德建设的对策。

Accounting professional ethics is the Standards and specifications that the accounting professionals should follow and it is an important part of the Social credit. With constant economic and social developmeng, accounting professional ethics is facing severe test. It is important to strengthen the accounting occupation moral construction. Starting from construction necessity and existed problems this article discusses the significance of accounting professional ethics construction under market economy and puts forward countermeasures on the construction of it.