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会计职业道德是指是会计人员在会计工作中处理会计事物的行为规范,加强会计人员职业道德教育,提高会计信息质量,在会计领域反腐倡廉、纠正行业不正之风也是个老生常谈的问题,但随着国外安然事件、世通事件,国内银广厦事件,世人对会计人员诚信的怀疑越来越大。如何规范会计人员?
Accounting professional ethics refers to the code of conduct for accountants in handling accounting matters in accounting work. It is also a cliché problem to strengthen the professional ethics education of accountants and improve the quality of accounting information. In the field of accounting, it is a commonplace issue to combat corruption and uphold integrity and correct unhealthy tendencies of the profession. However, With the foreign Enron Incident, WorldCom incident, the domestic silver Guangsha incident, the world doubts about the integrity of accounting personnel more and more. How to regulate accountants?