财务总监职业道德的核心——诚信

CORE OF CFO'S PROFESSIONAL ETHICS——HONESTY&CREDIT

财务总监职业道德是会计职业道德的重要组成部分 ,建立以诚信为核心的财务总监职业道德不仅有利于其自身的健康发展 ,有利于实现有关各方的利益要求 ,更能从一定程度上治理会计信息失真问题 ,重塑会计职业信誉。鉴于目前财务总监职业道德存在的主要问题 ,文章以诚信为中心论题 ,对建立财务总监职业道德准则结构、评价运行模型和加强其外部环境保障、道德教育四方面问题做出了初步探讨。

The professional ethics of CFO is one of the important parts of professional ethics of accounting.We should set up the professional ethics with the core of honesty & credit.Such kind of professional ethics will benefit itself to develop healthy,realize the rights and interests of relevant parts,and even solve the problem of losing fidelity about accounting information to some extents.As for the problems existed in professional ethics of CFO now,this article has discussed initially about setting up relevant structure of moral principle,and model for evaluating professional ethics,some of external environment protecting and education for professional ethics are also included.Of course,all discussions in this article are with the core of honesty & credit.