对会计职业道德滑坡现象的思考

Consideration about Phenomenon of Accounting Professional morality Declining

针对目前在我国业已出现的会计职业道德滑坡的现象,分析了会计造假、会计信息严重失真给社会 造成的危害及原因,提出了加强会计职业道德建设、强化“八项”会计职业道德规范的对策。

This paper analyzes the reasons and dangerous impact of accounting fraudulence to the society regarding the serious declining phenomenon of accounting professional ethics. It brings about the counter - measure of strengthening the construction of accounting professional morality. Such as strengthening the education of accounting ethics, strengthening the accounting control, establishing and perfecting exterior accounting control and so on.