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近年来,在会计行业中“诚信”这个词越来越受到人们的质疑,致使会计人员的职业道德面临着严峻的考验。对于当今会计职业道德的严重丧失,我们必须从企业制度和内部控制、法律法规和企业领导人、会计人员自身等各个方面加强会计职业道德的建设,尽快的使会计人员的会计职业道德问题走出尴尬的境地。本文主要论述了会计职业道德建设的意义,并结合当前职业道德建设面临的一些问题,提出了加强会计职业道德的一些措施。
In recent years, the word “honesty” in the accounting profession has been questioned more and more by people, resulting in the professional ethics of accountants facing a severe test. For the serious loss of professional ethics in accounting today, we must strengthen the construction of accounting professional ethics from the aspects of enterprise system, internal control, laws and regulations, enterprise leaders and accountants themselves so as to extricate the accounting professional ethics problem of accounting personnel as soon as possible The situation. This paper mainly discusses the significance of the accounting professional ethics construction, and puts forward some measures to strengthen the accounting professional ethics according to some problems that the current vocational ethics faces.