论文部分内容阅读
经济越发展,会计越重要。这是为我国经济和会计事业发展历程所证明的基本经验。随着会计事业的发展和壮大,存在的问题也层出不穷,会计信息失真的现象也存在一些突出的问题。因此,如何加强会计人员职业道德教育,规范会计信息披露,提高会计信息质量,也具有重要的现实意义。加强会计人员职业道德教育首先要了解会计职业道德教育的意义,其次是如何在实际工作中遵守职业道德,最后是怎么不断提高会计人员的职业道德水平。
The more economic growth, the more important accounting. This is the basic experience that has been proved for the development of our economy and accounting. With the development and expansion of the accounting profession, the existing problems emerge in endlessly. There are also some prominent problems in the phenomenon of accounting information distortion. Therefore, it is also of great practical significance to strengthen the professional ethics education of accountants, standardize the disclosure of accounting information and improve the quality of accounting information. To strengthen the accounting professional ethics education, we must first understand the significance of accounting professional ethics education, followed by how to abide by professional ethics in practical work, and finally how to continuously improve the professional ethics of accounting personnel.