会计职业道德和法律责任研究

A Research on Professional Ethics and Legal Liability of Accounting

随着社会主义市场经济的逐步建立,会计工作中存在着一些问题极度影响了会计信息的有效性,妨碍了会计信息使用者更好地做出判断。因此,提高会计人员法律责任和职业道德是社会发展的趋势。文章主要研究会计法律责任和职业道德的现状,找出不足,如部分会计人员的职业道德意识淡薄;会计诚信的缺失等,并且提出相应的措施,比如加快完善会计人员法律责任和职业道德的规范体系、监督机制和评价体系等一系列相应的对策,以加强会计法律责任和职业道德的建设。

With the gradual establishment of socialist market economy,some problems have been exposed in accountancy which severely impacting the validity of accounting information and hinder information appliers from making proper judgments,as a result,it has become a tendency to improve the legal liability and professional ethics of the accounting personnel in society.This paper mainly studied current status of legal liability and professional ethics of the accounting personnel and found the drawbacks,including some accounting personnel＇s weak awareness of professional ethics and the lack of credibility and otherwise,besides it proposed corresponding countermeasures with respect to accelerating the improvement of standard system,supervision mechanism,evaluation system and otherwise of legal liability and professional ethics of accounting,so as to strengthen the construction of legal liability and professional ethics of accounting.