会计职业道德建设

0pinions on the construction of accountant's professional ethics

会计舞弊被看作是践踏诚信的祸首之一,会计职业道德的好坏则是导致会计信息失真、影响会计工作质量的关键所在。本文分析了影响我国会计职业道德水平的因素,进而提出了加强会计职业道德建设的一些措施。

Accountant's malpractices are regarded as one of the chief culprits to tread on honesty and trust and accountant's professional ethics are key to the accounting information and the quality of accounting work. This article analysis the factors that affect the level of our country's professional ethics and states some measures to strengthen the construction of accountant's professiona1 ethics.