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随着社会经济的不断发展,在企业中关于会计职业道德的建设问题也一直备受关注,虽然会计职业道德正在不断加强,但是随着新形势的到来,会计职业道德的标准也随之提高,企业面临的挑战也更加的艰巨。许多会计职业道德面临的问题都有待解决,比如会计监守自盗,工作态度不积极等问题都是新形势下应该迫切解决的问题,只有解决了这些问题,才能使会计职业摆脱道德困境,走出新的发展道路来。
With the continuous development of society and economy, the construction of accountants’ professional ethics in the enterprises has also drawn much attention. Although the occupational ethics of accountancy is constantly strengthening, as the new situation comes, the standard of accounting professional ethics also increases, The challenges companies face are even more arduous. Many accounting professional ethics are facing problems to be solved, such as accounting fraud, work attitude is not active and other issues should be urgently resolved under the new situation, and only solve these problems in order to make the accounting profession out of moral dilemma and out of the new development Roads come.