试论会计法规、职业道德与文化的建设

Study on the Regulations, Professional Ethics and Culture About Accounting

当前,政府会计法规行文中存在法规与职业道德边界不明,理论和实践中存在会计法规、职业道德、文化三者层次不清,以及会计精神文化建设相对薄弱等问题。改变这种现状,就应厘清会计法规与职业道德的边界,建立一个"会计法规→会计职业道德→会计文化"的三层次递进结构,进一步强化会计精神文化建设,用会计职业道德、会计文化的柔性约束机制弥补会计法规刚性管理的不足,以促进会计事业更好发展。

From the perspective of China's accounting regulations,professional ethics and cultural integration construction,this paper focuses on the following problems.The boundary between laws and regulations and professional ethics is unclear.The three levels of accounting regulations,professional ethics and culture are not clear in theory and practice.The accounting spirit culture is relatively weak.The paper also points out that the boundary between the accounting regulations and the professional ethics should be clarified.The three-level progressive structure of"accounting regulations,accounting professional ethics,accounting culture"should be established.The construction of the spiritual culture of accounting should be further strengthened.Then we can use the flexible constraint mechanism of accounting professional ethics and accounting culture to make up for the lack of rigid management of accounting regulations,and better promote the development of accounting.