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随着社会主义市场经济的不断发展与完善,经济全球化趋势的加强,人们对财务信息的关注度也越来越高,而且企业不断发展也意味着会计工作无处不在,而近年来会计领域频繁出现问题,究其原因就在于会计人员职业道德标准下滑而引发一系列违反会计职业道德的问题,假若不能采取有效的措施来解决会计人员职业道德问题,无论是对人们的日常生活还是对社会各个行业的发展,都会造成不利的影响。
With the continuous development and improvement of the socialist market economy and the intensification of the economic globalization, people are paying more and more attention to the financial information. And the continuous development of enterprises means that accounting work is ubiquitous. However, in recent years, the accounting field Frequent problems, the reason is that the decline in accounting standards of professional ethics caused a series of violations of accounting professional ethics, if not take effective measures to solve the problem of accountants professional ethics, both for people’s daily lives or for society The development of various industries will have a negative impact.