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当前随着我国新企业会计准则的施行,会计国际化进程的加快,会计从业人员的业务素质存在的问题逐渐暴露了出来。本文从提高会计从业人员的业务素质的必要性,会计职业道德规范建议,会计职业道德建设的途径三方面阐述如何加强会计职业道德教育,全面提高会计人员素质这个问题。
At present, with the implementation of China’s new accounting standards for business enterprises, the acceleration of accounting internationalization, the problems existing in the professional qualifications of accounting practitioners are gradually exposed. This article elaborates how to strengthen accounting professional ethics education and how to improve the quality of accountants in three aspects: the necessity of improving the professional quality of accounting practitioners, the accounting professional ethics and the way of accounting professional ethics construction.