会计人员作为特殊从业人员,既要有良好的业务素质,也要有较强的政策观念和职业道德水平。而近几年来,会计信息失真、严重违法违纪行为时有发生,特别是会计信息失真程度之深,范围之广,危害之大,已引起社会各界的密切关注。作者从“人本管理”的角度出发,研究如何加强会计人员的职业道德建设,进而促进市场经济的有序竞争和资源的有效配置,为维护社会经济秩序服务。 Accounting staff as special practitioners, it is necessary to have a good professional quality, but also have strong policy concepts and professional ethics. In recent years, however, accounting information has been distorted and serious violations of law and discipline have taken place. In particular, the extent of accounting information distortion has been wide, and its scope has been greatly jeopardized. It has drawn close attention from all sectors of society. From the perspective of “humanistic management”, the author studies how to strengthen the professional ethics of accountants so as to promote the orderly competition in market economy and the efficient allocation of resources, and serve the maintenance of social and economic order.