会计职业道德建设的几点思考

Reflections on the Professional Conduct Establishment of Accounting

目前,会计信息失真仍是会计工作存在的突出问题。会计信息失真现象的存在及蔓延严重干扰了我国正常的经济运行秩序,严重影响了投资者、债权人以及社会公众的利益,其重要根源是监督不力,从业人员法制观念淡薄,职业道德严重滑坡。必须从源头上整治,完善社会监督体制,加大监督力度,完善会计职业道德规范体系,明确单位负责人的会计责任主体和法律责任,强化从业人员的法制观念和职业道德意识。

At present, accounting information lacking fidelity is stillthe outstanding problem in accountancy. The existence and spreading of the phenomenon of accounting information lacking fidelity seri-ouslyobstruct our country' s normal economy order They also have a great, effecton investors, creditors, and the benefit of the social public. Theimportant root is that supervision is not effective: the professional-staff s sense of legal system is blunted and that professional conductslides into a bad condition. All these must be governed from the source. Social supervision system must be perfected. The supervision dynamic must be enlarged. The standard system of accounting professional conduct must be perfected. The main body of accounting responsibility and legal responsibility in units must be made definite. The sense of legal systernand the awareness of professional conduct for professional staff must bestrengthened.