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当前企业经济发展模式日趋完善,会计分工越发精细,进而对会计从业工作者的综合素质要求越来越高。然而在实际从业过程中,部分会计人员思想守旧,面对诱惑无法守住自身道德底线,从而导致会计信息严重失真,在影响会计行业公正的同时也严重损害国家利益。加强会计职业道德建设,净化会计从业环境,将是会计行业发展不可缺少的又一重要因素。本文就针对怎样加强会计职业道德建设推进会计行业发展提出以下几点要求。
At present, the economic development model of enterprises is perfecting day by day, the accounting division is more and more elaborate, and thus the overall quality requirements of accounting practitioners are getting higher and higher. However, in actual practice, some accountants think conservatively, and face the temptation to hold their moral bottom line. As a result, the accounting information is seriously distorted, affecting the fairness of the accounting profession and seriously damaging the national interests. Strengthening accounting professional ethics and purifying accounting practitioners’ environment will be another indispensable factor in the development of the accounting profession. This article aims at how to strengthen the construction of accounting professional ethics to promote the development of the accounting profession to make the following requirements.