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近年来,不断发生的会计舞弊案而导致的财务丑闻,直接结果是会计信息的严重失真,使会计界产生了前所未有的信任危机。会计信息的失真问题已成一种社会问题,并进而成为阻碍经济发展的一大难题。本文将从会计职业道德的角度切入,结合会计法律法规,集中讨论目前经济社会中会计行业在职业道德建设方面出现的问题:会计职业道德观念淡薄;会计人员业务水平偏低,不能适应经济社会发展需要;追求私利,坚守自盗,违背准则,弄虚作假。对其产生的原因进行了分析,最后提出了相关对策。
In recent years, the financial scandal caused by the continuous accounting fraud has the direct consequence of the serious distortion of accounting information, which has created an unprecedented crisis of confidence in the accounting circle. The distortion of accounting information has become a social problem, which in turn has become a major obstacle to economic development. This article will be from the perspective of accounting professional ethics, combining accounting laws and regulations, focus on the economic and social accounting profession in the construction of professional ethics problems: weak accounting professional ethics; accounting personnel business is low, can not adapt to economic and social development Need; pursuit of self-interest, adhere to theft, contrary to the guidelines, fraud. The reasons for its occurrence are analyzed, and finally the relevant countermeasures are put forward.