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随着全球化发展的不断深入,如何在市场经济活动中规范会计从业人员的职业素养,这对企业和会计从业者而言,已成为亟待解决的问题。因此,本文就我国会计从业环境及其行业道德建设现状进行了分析论述,论述中文章针对影响会计从业者的道德因素、如何加强会计从业者职业道德建设提出了一些自己的看法和建议,为推动我国会计行业发展,提升会计从业者思想水平起到了很好的作用。
With the deepening of globalization, how to standardize the professional accomplishment of accounting practitioners in the market economy activities has become a pressing issue for enterprises and accounting practitioners. Therefore, this article analyzes the current situation of accounting practitioners ’environment and the moral construction in our country. The essay puts forward some opinions and suggestions on how to strengthen the morality of accounting practitioners and how to strengthen the construction of accounting practitioners’ professional ethics. The development of accounting profession in our country has promoted the ideological level of accounting practitioners and played a very good role.