对会计工作与其从业人员职业道德的辩证思考

Dialectical Reflection on the Professional Ethics for Accountancy and Accountants

在市场经济中 ,加强会计人员的职业道德建设具有重要的意义。对会计职业道德的内涵 ,对会计人员职业道德建设中存在的问题等进行了具体分析 。

In the market economy, it is of vital importance to strengthen the construction of professional ethics among the accountants. In this article, the meaning of professional ethics in accountancy and the problems existing in the construction of professional ethics for accountants are analyzed in detail. And some measured and solutions for improving it has been put forward respectively as well.