论文部分内容阅读
１会计人员职业道德建设存在的问题《会计法》明确规定：“会计人员应当遵守职业道德，提高业务素质。”这是对会计人员最基本的要求。但当前会计人员的职业道德出现了与市场经济发展不和谐的现象，具体到会计实际工作中出现了造数字做假账，致使会计信息失真现象日益严重。现
1 accounting personnel problems in the construction of professional ethics “Accounting Law” clearly states: “Accountants should comply with professional ethics, improve professional quality.” This is the most basic requirements of accounting personnel. However, the current professional ethics of accounting personnel has appeared the phenomenon of discordance with the development of market economy. The actual accounting of the actual work appeared in the number of false accounts, resulting in the worsening accounting information distortion. Now