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会计职业道德是会计人员在会计职业工作中应当遵守的行为规范。随着知识经济的日益发展,社会发生了翻天覆地的变化,行业状态、管理方式、思想形态、意识观念等等都在经历着改变。伴随着会计行业职能、定位的不断变化,对会计人员的职业道德提出了与时俱进的要求,智力资本、职场素质等元素融入到了新时期对会计职业道德的要求中。会计职业道德不仅包括优质的品行、规范的行为,更应包括为坚守职业操守、捍卫职业环境而具备的复合型知识结构和综合型职场素质。本文主要从知识经济背景下会计职业道德现状出发进行分析,并在此基础上提出了加强企业会计职业道德建设的策略。
Accounting professional ethics is the accounting code of conduct should be abided by in accounting profession. With the development of knowledge-based economy, the society has undergone tremendous changes. The state of the industry, the management style, the thought-form, the concept of consciousness and so on are all undergoing changes. Accompanied by the changing functions and positioning of the accounting profession, the professional ethics of accountants are put forward the requirements of advancing with the times. The elements of intellectual capital and the quality of the work place are integrated into the requirements of accounting professional ethics in the new era. Accounting professional ethics not only include high quality conduct, normative behavior, but should also include a combination of knowledge structure and comprehensive quality of the workplace for upholding professional ethics and defending the professional environment. This article mainly analyzes the status quo of accounting professional ethics under the background of knowledge economy, and on this basis, puts forward the strategy of strengthening the construction of accounting ethics.