浅谈会计人员职业道德

Introduction to Professional Ethics of Accountants

诚信、真实、公正、可靠是会计职业道德的根本要求，但近年来由于造假导致会计信息失真的现象越来越严重，日益引起社会的关注。加强会计职业道德建设是整个社会道德建设的重要组成部分，也是实现会计目标的重要保证。

Honest, reality, fair and reliability are the fundamental requirements for the accounting professional ethics. But in recent years, fraudulent has made the distortion phenomenon of accounting in- formation become more and more serious, increasingly arousing the concern of the society. Strengthening accountants＇ professional ethics construction is an important part of the whole social morality construc- tion, and is also the important guarantee of realizing accounting objectives.