论文部分内容阅读
会计职业道德是会计人员在从事会计工作中所应具有的基本道德,是一种引导和制约会计行为的社会规范,会计职业道德的好坏是导致会计信息失真、影响会计工作质量的关键所在。近几年来,由于经济体制和社会的转型,我国会计职业道德发生了深刻的变化。本文结合我国现状,分析会计职业道德危机产生的原因,并提出“要重新塑造会计职业独立、公正、客观的良好社会形象,必须从最关键的职业道德入手”的建议,希望能对会计人员职业道德的重塑起到一定的帮助,促进社会健康、持续的发展。
Accounting professional ethics is the basic ethics that accountants should have in accounting. It is a kind of social norms that guide and restrict accounting behavior. Accounting professional ethics is the key to the distortion of accounting information and the quality of accounting work. In recent years, profound changes have taken place in the professional ethics of accounting in China due to the economic restructuring and social transformation. Based on the status quo of our country, this article analyzes the causes of the accounting professional ethics crisis and puts forward the suggestion that we must start from the most crucial professional ethics to reform the accounting profession an independent, fair and objective good social image, The remodeling of staff professional ethics will play a certain role in helping to promote social health and sustainable development.