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随着社会主义市场经济建设的发展,会计管理在经营过程中的地位越来越重要,这就对会计人员素质的要求也越来越高,要求会计人员必须具备良好的会计职业道德,否则其业务能力越强,管理权限越大,对单位对社会的影响也越大。因此,在建设社会主义市场经济体制的今天,全方位进行会计改革和重视、完善会计法制建设的同时,更要重视加强会计职业道德的建设。
With the development of the socialist market economy, accounting management in the business process more and more important position, which requires the quality of accounting personnel is also getting higher and higher, requiring accountants must have good accounting professional ethics, or its The stronger the business ability, the greater the management authority, the greater impact the unit has on society. Therefore, while building a socialist market economic system, we should make every effort to carry out all-round accounting reform and emphasis and improve the legal system of accounting. At the same time, we must pay more attention to strengthening the construction of accounting professional ethics.