【摘 要】
：
在市场经济体制不断完善的过程中,人们逐渐认识到企业财务信息失真失实对市场经济秩序、社会公众利益、甚至社会和谐发展等方面的严重破坏,所以对直接关系到企业会计信息真实
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在市场经济体制不断完善的过程中,人们逐渐认识到企业财务信息失真失实对市场经济秩序、社会公众利益、甚至社会和谐发展等方面的严重破坏,所以对直接关系到企业会计信息真实性的会计职业道德的关注程度逐渐提升,本文为使现代企业和居民对会计职业道德产生更加全面的认识,并为会计人员培养职业道德提供方法,在对会计职业道德及其现阶段出现的问题进行系统分析的前提下,会计职业道德建设展开研究。
In the continuous improvement of the market economy system, people gradually realized that the failure of the enterprise’s financial information caused serious damage to the order of the market economy, the public interest, and even the harmonious development of society. Therefore, the accounting which is directly related to the authenticity of the enterprise’s accounting information In this paper, to make modern enterprises and residents have a more comprehensive understanding of accounting professional ethics, and provide a method for accountants to cultivate professional ethics, the systematic analysis of accounting professional ethics and the problems that appear at the present stage Under the premise of accounting professional ethics to start a study.
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