浅谈会计职业道德

On the Professional Ethics of Accountants

本文就我国加入世贸组织后的会计职业道德问题进行探讨。首先阐述企业单位和执行公共会计业务的会计人员职业道德规范,然后分别对财会负贵人和一般会计人员提出了基本要求,最后讨论了会计职业道德建设的途径。

This article discusses the professional ethics of accountants after China's entering WTO. It starts with the discussion of the professional ethics criteria to accountants in enterprises and those who conduct general accounting business. It then, lays out fundamental requirement to the head accountants and the average accountants. Finally, it argues the approach to set up the professional ethics of accountants.