会计职业道德对提高会计信息质量的影响

Study of Accounting Professional Ethics and Quality of Accounting Information

会计信息质量与环境、会计系统等诸多因素有关,同时会计职业道德也是一个非常重要的因素。它作为一种引导和制约会计行为的社会规范,与会计信息的质量息息相关。我国会计信息质量的现状不容乐观,重整我国会计职业道德,将对我国会计信息质量的提高起到积极的推动作用。文中分析了会计职业道德的特征和现状,提出了重整会计职业道德的几点思考.

The quality of accounting information has relationship with conditions, accounting systems, etc. and people often ignore an important factor-accounting professional ethics. It is one of the social regulations that can guide and restrict accounting behavior; and it has much to do with the quality of accounting information. The present conditions of the quality of accounting professional ethics in China are not as good as expected. It is urgent to rebuild accounting professional ethics, which will help a lot in improving the quality of accounting information.