随着社会主义市场经济的逐步建立,反映和监督一个单位经济活动的会计工作将更加制度化、规范化、职业化。而会计人员的职业道德水准将直接影响并决定会计工作这种市场化的进程。近年来,会计工作人员弄虚作假以至会计信息失真导致经济损失的现象时有发生,说明加强会计人员的职业道德建设已经刻不容缓。我们要通过道德建设把会计从业人员队伍建设成为弘扬职业精神,恪守职业道德,维护自身形象的合格的专业性队伍。 我们要从实际出发,循序渐进,扎扎实实,持之以恒地开展会计人员的职业道德建设。我们要用职业道德的约束力和影响力调整和推进会计人员与社会之间、会计人员个人之间、个人与集体之间的协调发展。通过职业道德自律和他律 With the gradual establishment of a socialist market economy, the accounting work that reflects and supervises the economic activities of a unit will be more institutionalized, standardized and professionalized. The accounting standards of professional ethics will directly affect and determine the accounting process of this market-oriented process. In recent years, accounting staff fraud and accounting information distortion resulting in economic losses have occurred from time to time, indicating that strengthening accounting professional ethics building has been urgent. We need to build the contingent of accounting practitioners into a qualified and professional team that carries forward their professionalism and abides by professional ethics and maintains their own image through moral construction. We should proceed from reality, step by step, solidly and steadfastly carry out the professional ethics of accountants. We should use the binding and influence of professional ethics to adjust and promote the coordinated development between the accountants and the society, the individual accountants, the individuals and the collectives. Self-discipline and discipline through professional ethics