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近年来,我国改革开放的政策的不断深入贯彻,为中小型企业带来了机遇与挑战,同时也是对企业从事会计职业人员带来考验。由于会计从业人员的会计职业道德标准的不统一或者不严格,造成不少企业存在一系列的会计舞弊欺事件发生,这种现象同时暴露了会计行业职业道德建设体系的漏洞和不完善,本文就会计从业人员的职业道德进行讨论,分析目前会计职业道德现状,并根据实例进一步剖析,并针对我国现有的会计行业存在的问题给出合理的建设性意见。
In recent years, the continuous and thorough implementation of China’s policy of reform and opening up has brought opportunities and challenges to small and medium-sized enterprises and also brought tests to enterprises engaged in accounting professionals. Due to the non-uniform or non-strict accounting professional ethics standards of accounting practitioners, many enterprises have a series of accounting frauds and frauds happening. This phenomenon also reveals the loopholes and imperfections in the accounting profession’s professional ethics construction system. Accounting practitioners to discuss the professional ethics, analysis of the current status of accounting professional ethics, and further analysis based on examples, and for the existing accounting problems in our country to give a reasonable and constructive comments.