新形式下会计职业道德问题探究

Study on the Problem of Accounting Professional Ethics under New Situation

诚信是市场经济的基石,也是会计行业的安身立命之本,会计造假、会计信息失真等现象时有发生,使会计职业道德面临危机,只有理清会计职业道德缺失的表现及成因,才能更好地加强会计职业道德建设,使会计行业更好地服务于社会主义市场经济.

Integrity is the foundation of market economy. It is also the settlement of the accounting work. This phenomenon of accounting information distortion and audit failure sometimes happens. Accounting professional ethics is facing crisis. Only sorting out the performance and causes about lack of accounting professional ethics, accounting professional ethics construction can better be strengthened and accounting industry will better serve the socialist market economy.