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近年来,中国会计信息失真比较严重,在社会主义市场经济体制逐步完善的今天,强化财会人员的职业道德建设,唤起社会对这一领域的高度重视,是当前整顿市场经济秩序、净化社会风气、遏制腐败滋生的关键之举、治本之策。通过对会计行业现状多角度的分析,剖析其原因,并提出加强会计职业道德建设、重塑会计诚信的方案。希望政府及会计各界人士能在努力奋斗中不断提高经济生活中的会计诚信的水平。
In recent years, the distortion of accounting information in China is more serious. With the gradual improvement of the socialist market economic system, strengthening the professional ethics of accounting personnel and arousing the great attention of the community in this field are the reasons for the current rectification of the market economic order, the purification of social ethos, The key move to curb corruption is a permanent solution. Through the analysis of the status quo of the accounting profession from multiple perspectives, the paper analyzes its causes and puts forward some proposals to strengthen the construction of accounting professional ethics and reshape the accounting integrity. I hope that the government and people from all walks of life can continuously improve the level of accounting integrity in their economic activities through their hard work.