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近年来,在中国市场经济高度发展的过程中,出现诸多由于会计人员的职业道德标准下滑而引发的违反会计职业道德的问题,造成许多严重的后果。通过对会计人员职业道德问题现状的剖析,提出加强会计职业道德建设,提高会计职业道德标准的主要措施。
In recent years, in the course of the highly development of the Chinese market economy, many problems have arisen that violate the professional ethics of accountants due to the decline of professional ethics standards of accountants, resulting in many serious consequences. Through the analysis of the status quo of professional ethics of accountants, this paper puts forward the main measures to strengthen the construction of accounting professional ethics and improve the standard of accounting professional ethics.