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随着我国社会主义市场经济的不断发展,会计在经济社会的地位也越来越重要。但近年来会计的诚信度越来越受到社会各界的质疑,给我国市场经济的进一步发展带来了阻碍,也降低了社会对会计职业的认可程度。提升会计诚信度是我国市场经济发展的需要,也是会计行业自身生存和发展的必要条件,要解决这个问题必须从会计行业内部职业道德抓起,重视会计职业道德和行业自律标准的建设。
With the continuous development of the socialist market economy in our country, the role of accounting in the economy and society is becoming more and more important. However, in recent years, the integrity of accounting has been increasingly questioned by all walks of life, which has hindered the further development of China’s market economy and also lowered the social acceptance of accounting professions. To enhance the integrity of accounting is the need of the development of the market economy in our country and also a necessary condition for the survival and development of the accounting profession itself. To solve this problem, we must start from the professional ethics within the accounting profession and attach importance to the construction of accounting professional ethics and industry self-discipline standards.