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随着国内经济的发展,市场经济的建设也取得较大的成就,在市场经济的发展以及建设时期是最能考验会计人员的职业道德水平的,但就目前国内会计人员的职业道德水平来看,还存在很大不足,很多的会计工作人员不了解会计行业的政策法规,所以职业道德水平也有待提升。本文就是在这个背景下展开了会计人员的职业道德现状以及管理措施的选题探究,通过选题的研究拟为提升国内会计人员的职业道德水平提供切实有效的措施。
With the development of domestic economy, the construction of market economy has also made great achievements. It is the best way to test the professional ethics of accountants in the development of market economy and construction period. However, considering the current level of professional ethics of accountants in China, , There is still a big problem, many accounting staff do not understand the policies and regulations of the accounting profession, so the level of professional ethics also needs to be improved. This article is in this context, launched the accountants of the status quo of professional ethics and management options to explore the topic, through the study of topics intended to enhance the level of professional ethics of accounting professionals to provide effective measures.