摘要
加强会计人员职业道德建设是当前整顿市场经济秩序、净化社会风气的关键。应采取有效措施,使广大会计人员做到诚信为本、操守为重、遵循准则、不做假账。
To strengthen the ethics of accountant work is the key to regulate- market economy order and purify the social environment. Effective mea- sures should be taken to make the accountants follow these rules:hon- esty is the root,virtue is the most important element;the regulations should be obeyed and false accounts should be prohibited.