论文部分内容阅读
会计职业道德是指在会计职业活动中应遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范。加强会计人员职业道德建设是当今知识经济时代的需要,也是社会发展的趋势。会计职业道德的好坏是导致会计信息失真,影响会计工作质量的关键所在。在会计职业道德建设中,应处理好会计职业道德与会计信息失真及会计职业道德建设的关系。
Accounting professional ethics refers to the occupational behavior standards and norms that should be followed in accounting professional activities and reflect the occupational characteristics of accounting and adjust the occupational relationship of accounting. To strengthen the construction of accountants’ professional ethics is the need of the era of knowledge economy and also the trend of social development. Accounting professional ethics is the result of accounting information distortion, the key to affecting the quality of accounting work. In the construction of accounting professional ethics, the relationship between accounting professional ethics and accounting information distortion and accounting professional ethics should be properly handled.