浅谈会计人员的基本职业道德——不做假账

Talking about the Basic Professional Ethics: No Making False Account

介绍了会计人员职业道德的涵义和内容,指明了不做假账是会计人员基本的职业道德和行为准则,是《会计法》最基本的要求,提出应采取深化单位负责人会计责任主体、提高会计人员素质、建立和完善内部会计控制制度等措施来彻底杜绝做假账行为的发生。

This paper introduces the implications and contents of the professional ethics of accountants, points out that no making the false account is the basic professional ethics of accountants and the fundamental requirement of <the Accounting Law>, and puts forward some measures of strengthening the main accounting responsibility of unit leader, increasing the quality of accountants, establishing and perfecting internal accounting control system and so on to eliminate the occurrence of making the false account.