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高质量的会计信息对于提高企业决策的科学性、国家宏观预测的准确性以及保护社会公众利益起着极其重要的作用,而会计人员的伦理道德水准则对会计信息的质量有着极为重要的影响。本文主要阐述了如何建立会计人员的伦理教育体系,以提高会计从业人员的道德水准,从而保证会计人员能够生产和传送优质的会计信息产品,创建和谐的会计信息世界。
High-quality accounting information plays an extremely important role in improving the scientific decision-making of enterprises, the accuracy of national macroeconomic forecasting and the protection of public interests. The ethical and moral standards of accountants have a very important influence on the quality of accounting information. This article mainly elaborates how to set up the ethics education system of accountants so as to improve the moral standard of accounting practitioners so as to ensure that accountants can produce and transmit good accounting information products and establish a harmonious accounting information world.