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为了适应我国会计制度逐步走向国际化的发展趋势,对会计人员的能力要求与道德要求都提出了更高的要求。特别是要建立以公平与诚信为前提的社会主义市场经济,就必须要不断地加强会计职业道德,并成为是否作为一个合格会计人员的首要考虑标准。本文首先对我国会计职业道德的内容进行简单的介绍,并指出了当前部分会计人员之所以不遵循职业道德的原因,最后给出解决对策与建议。
In order to meet the development trend of our country’s accounting system towards internationalization step by step, we have set higher requirements on the ability and ethical requirements of accountants. In particular, if we want to establish a socialist market economy based on fairness and honesty, we must constantly strengthen the professional ethics of accounting and become the primary consideration of being a qualified accountant. This article first introduces the content of accounting professional ethics in our country briefly, and points out the reasons why some accountants do not follow the professional ethics at present, and finally gives the countermeasures and suggestions.