关于会计诚信教育问题的思考

Thought on the Honesty Education of Accountants

诚信,不仅是企业恪守的行业规范,更是会计人员应遵守的职业道德,主要从两个方面来阐述。第一,会计诚信教育的整体性。单位负责人是单位会计行为的责任主体,对单位的会计工作和会计资料的真实性、完整性负责。会计人员是《会计法》的具体实践者,负有依法进行会计核算,实行会计监督的责任。注册会计师是维护市场经济秩序的"经济警察",负有依法对企业和相关单位实施社会监督的责任。第二,会计诚信教育内容的系统性。对会计职业道德及内容的学习,提高会计诚信品质。学习《公民道德建设实施纲要》,加强职业道德建设。学习法律法规,坚持依法治假。

Honesty is not only the standands which enterprises should conform to,but also the professional eth- ics which accountants should abide by. It can be mainly expounded in two respects. First,the entirety of the honesty education of accountants. A person in charge of a unit is responsible for his accounting behavior, the truth and entirety of the acconting materials. Accountants are the performer. of 'Law of Accounting' having the duty to exame and supervise. Certified accountants are 'economy#policemen' who can keep the market e- conomy in good order,have the responsibility of supervising enterprises and related units. Second,the system- aticness of the of honesty education for accountants. To learn the professional ethics and honesty by studying' Low of citizens Moral Construction' strengthening the construction of the professional ethics.