论文部分内容阅读
道德品质是现如今这个社会最为看重的东西,职业道德也包括在其中,社会的经济发展离不开工作,要做好一份工作又离不开职业道德,所以,职业道德对现如今的社会而言非常的重要。近些年来,网络、电视等的媒体曝光的会计弄虚作假事件层出不穷,致使会计这一职业面临着前所未有的诚信问题,使这一行业变的乌烟瘴气。这些问题的根本原因就是现如今会计这一职业中有部分人员为了牟取私利或给他人行方便而不按照相应的法律法规办事,这也是现如今会计人员道德品质和道德信念低下的表现。当下,想要解决这一系列的问题,那就必须从根本入手,从会计人员的职业道德方面入手。本文将通过分析会计人员职业道德现状,从而来指出职业道德教育对会计工作的重要性。
Moral quality is nowadays the most valued thing in this society. Professional ethics are also included in it. Social economic development can not be separated from work. To do a good job, it can not be separated from professional ethics. Therefore, In terms of very important. In recent years, internet, television and other media exposure of accounting fraud after another, resulting in the accounting profession is facing unprecedented integrity issues, so that the industry become ill-fated. The root cause of these problems is that nowadays some people in the accounting profession do not act according to the corresponding laws and regulations in the interests of personal gain or convenience for others. This is also a manifestation of the low moral quality and moral beliefs of accountants today. Now, want to solve this series of problems, then we must start from the accounting profession’s ethical aspects. This article will analyze the status quo of accountants’ professional ethics to point out the importance of professional ethics education to accounting work.