随着经济社会多元化的发展,要时常为我国经济发展注入强大的活力。提高会计职业判断能力,构建诚信保障体系益发显得重要。首先应该对会计人员经常培训,提高会计人员的业务素质,职业道德修养,使会计人员都具有爱岗敬业的精神,强化监管力度,实行优胜劣汰。会计人员要真正做到依法作帐、以德作帐,客观公正,全面地反映一个企业的真实成果。为决策提供可靠依据。 With the diversified economic and social development, it is necessary to inject strong vitality into the economic development of our country from time to time. It is very important to improve the accounting professional judgment ability and to build the integrity guarantee system. First of all, regular training should be given to accountants to improve the professional qualities and professional ethics of accountants so that all accountants have the spirit of dedication and dedication, strengthen supervision and implement the survival of the fittest. Accountants to truly make accounts in accordance with the law, as a moral account, objective and fair, a comprehensive reflection of the real results of a business. Provide a reliable basis for decision-making.