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美国的次贷危机引发了全球的金融海啸,世界经济总体呈现了衰退的趋势,我国经济也陷入了缓慢增长的境地。在特殊的经济环境下,要不断改进和日趋完善现有的会计准则,为抗击来势汹涌的国际金融危机,实现企业的产业振兴,促进经济的进一步发展,发挥会计的积极作用。而会计人员的职业道德水平如何,是关系到国家财经法规制度能否贯彻执行,经济秩序能否维护,经济发展能否促进的大问题,加强会计职业道德建设是摆在我们面前一项十分紧迫而重大的任务。本文结合实际,论述了我国会计职业道德建设的现状及存在的问题,探讨推进会计职业道德建设的途径和要求,希望以此来净化我国会计职业道德上的污染,还社会一个纯净的经济往来空间。
The subprime mortgage crisis in the United States triggered the global financial tsunami. The world economy as a whole has shown a trend of recession, and our economy has also been in a slow growth. Under the special economic environment, it is necessary to continuously improve and perfect the current accounting standards in an effort to combat the turbulent international financial crisis, realize the rejuvenation of the industries of enterprises, promote the further development of economy, and play an active role in accounting. However, the professional ethics of accountants is related to the national financial laws and regulations can be implemented, the economic order can be maintained, economic development can promote the big problem, to strengthen accounting professional ethics is placed in front of us is a very urgent The major task. Based on the actual situation, this paper discusses the current situation and existing problems in the construction of accounting professional ethics in our country, discusses the ways and requirements of promoting the construction of accounting professional ethics, hoping to purify the accounting ethics pollution in our country and also to provide a pure economic space for society .