浅谈会计职业道德建设

A Superficial Comment on the Construction of Occupational Morals of Accounting

会计职业道德作为一种引导、制约会计行为 ,调整会计人员与社会、企业单位和不同利益集体以及会计人员之间关系的社会规范 ,它在不同的发展阶段具有不同的特点。在会计职业道德建设中 ,应处理好会计职业道德与精神文明建设、社会环境和业务能力的关系 ,以及会计人员职称与职称、自律与他律的关系。

Regard accounting occupational morals as a social model for guiding、restricting accounting behaviour,regulates accountants and society、enterprise unit and the groups of different interests and the relations among accountants,it has different characteristics in different statges.For this reason,in the comstruction of occupational morals of accounting, should make good job of the relations between occupational morals of accounting and the construction of spritual civilization、social environment and business ability、 the title between title of accountants、 discipline oneself and disciplined by others.