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最近几年,中国会计面“诚信缺失”的问题。从事会计工作的人员的职业道德标准下滑,导致了会计信息造假等问题。就这个问题目前我国对会计职业道德体系的建设更加重视,强化会计人员的职业道德建设,也成为目前整顿市场经济秩序的治本之策。本文就目前会计行业现状的分析,还有诚信缺原因的分析,指出了会计人员诚信工作的重要性。并提出了一些关于加强会计职业道德建设,加强诚信工作的建议。
In recent years, China’s accounting surface “lack of integrity ” issue. The professional ethics standards of personnel engaged in accounting work have been declining, which led to such problems as counterfeiting accounting information. At present, China attaches more importance to the construction of accounting professional ethics system. Strengthening the construction of professional ethics of accountants has also become the fundamental solution to rectify the market economic order. This article analyzes the current status of the accounting profession, as well as the analysis of the causes of lack of honesty and credit, and points out the importance of the integrity of accounting personnel. And put forward some proposals on strengthening the construction of accounting professional ethics and strengthening the credit work.