论会计职业道德建设的必要性及途径

On Necessity and AVenue of Building Professional Ethics of Accounting Persennel

论述了会计从业人员职业道德建设的必要性及途径。指出会计职业道德建设是会计业务建设的思想基础 ,是会计职业本身赖以存在和发展的基本保障。提出了要重新塑造会计职业独立、公正、客观的良好社会形象 ,必须从最关键的职业道德入手。会计职业道德建设对会计法规建设起到拾遗补阙的作用。只有净化社会环境 ,法治与德治同抓 。

The paper expounds the necessity and avenue of building professional ethics of accounting personnel,and points out that the building of accounting professional ethics is the ideological foundation of accounting professional construction and it's also the foundamental security on which accounting profession depends for existence and development.The paper makes the point that in order to reshape a good social image of accounting profession as independent,just and objective,it's quite neccessary to start with professional ethics.The building of accounting professional ethics plags a role of making good omissious and deficiencies in the building of accounting statutes.Our accounting professional ethics of the whole can be improved only by purifying social environment and combining the rule of law with the rule of virtue.