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改革开放30多年来,我国会计职业道德建设取得新的重大突破,会计从业者队伍不断发展壮大。然而,会计职业道德评价机制不健全、会计内部监督管理水平不高、会计从业者素质参差不齐,成为制约会计从业者队伍持续发展的三大难题。因此,必须加快健全会计职业道德评价机制,提升会计内部监督管理能力,着力加强会计从业者队伍建设,促进会计从业者职业道德水平显著提升。
Over the past 30 years since the reform and opening up, a major breakthrough has been made in the construction of accounting professional ethics in our country. The contingent of accounting practitioners has continued to grow and develop. However, the accounting professional ethics evaluation mechanism is not perfect, the level of internal supervision and management of accounting is not high, and the quality of accounting practitioners is uneven, becoming the three major problems that restrict the continuous development of accounting practitioners. Therefore, we must speed up and improve the accounting professional ethics evaluation mechanism, enhance the internal supervision and management capacity of accounting, focus on strengthening the construction of accounting practitioners, and promote the professional ethics of accounting practitioners significantly improved.