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随着改革开放的不断深入,市场经济正在强烈地冲击、改变着中国社会一系列传统特征,人们之间的利益关系、人际关系大大复杂化,物质财富的日益充裕,传统精神道德面临的问题却日显突出。在会计行业出现的信息失真、假账盛行的现象已经到了令人震惊的地步。因此,提高会计职业道德,加强行业道德建设,具有迫切而重大的意义。 一、会计职业道德的内容及作用 1、会计职业道德的内容。 会计职业道德属于意识形态范畴,
With the continuous deepening of the reform and opening up, the market economy is now having a strong impact, changing a series of traditional characteristics of Chinese society, changing the relations of interest among people, greatly complicating interpersonal relationships, increasing the abundant material wealth, and facing the problems of traditional spiritual morals Day was prominent. The distortion of information in the accounting profession and the prevalence of false accounts have reached alarming proportions. Therefore, it is urgent and significant to improve the professional ethics of accounting and strengthen the moral construction of the profession. First, the content and role of accounting professional ethics 1, the content of accounting professional ethics. Accounting professional ethics belongs to the category of ideology,