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会计职业道德是会计从业人员从事会计工作所应当遵循的最基本的道德标准。然而,现今的会计从业人员在执业过程中却存在着严重的道德缺失问题,对我国的会计行业产生了很多不良影响,本文正是基于此种考虑,专门以会计职业道德为研究对象,在深入分析了会计人员职业道德的具体要求及产生道德缺失的原因后,提出了加强会计职业道德的一些建议和对策,旨在会计行业中形成一个良好的从业秩序。
Accounting professional ethics is the most basic moral standard that accounting practitioners should follow in accounting work. However, today’s accounting practitioners have serious ethical deficiencies in the course of practicing and have a lot of adverse effects on the accounting profession in our country. Based on such considerations, this dissertation focuses on accounting professional ethics as the research object, After analyzing the specific requirements of accountants’ professional ethics and the reasons for the lack of morality, some suggestions and countermeasures are put forward to strengthen the professional ethics of accountants, aiming at forming a good order in the accounting profession.