论文部分内容阅读
会计人员职业道德是会计工作人员在本职岗位上应遵循的行为规范,是社会主义职业道德的一个重要方面,是会计工作中的一项重要内容。但是目前我国出现了很多会计信息失真的现象,究其原因,主要是会计从业人员职业道德的失范所致。本文是根据会计职业道德的内容和特征,具体分析目前我国会计人员职业道德的现状,并深入剖析其成因,提出通过加强职业道德教育,优化会计环境,建立科学完善的评价体系,建立监督和岗位轮换制度以及激励制度等途径,寻求建设社会主义会计人员良好职业道德。
Accountants’ professional ethics is the code of conduct that accountants should follow in their posts. It is an important aspect of socialist professional ethics and is an important part of accounting work. However, there are many phenomena of accounting information distortion in our country. The reason is mainly due to the loss of professional ethics of accounting practitioners. This article is based on the content and characteristics of accounting professional ethics, concrete analysis of the current status of accounting professional ethics in our country, and in-depth analysis of its causes, proposed by strengthening professional ethics education, optimizing the accounting environment, the establishment of a scientific and perfect evaluation system, the establishment of supervision and post Rotation system and the incentive system and other means to seek to build a good accountability of social accountants professional ethics.