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在当今社会中,会计是不可或缺的一个职位。会计主要是从事财务管理及会计核算工作,并向企业单位提供财务、经济上的信息,影响范围广。但是随着会计行业的发展,很多会计人员的专业知识、道德素质普遍偏低,以至于整个会计领域的职业道德现状相当不乐观。只有会计人员提高自己的职业道德,加强自我控制才可以促进整个会计行业的积极向上的发展。本文通过阐述财务会计人员在实际工作中存在的问题,分析其应该具备的职业道德素质及相应的解决问题的措施,望对阅读者有借鉴意义。
In today’s society, accounting is an indispensable position. Accounting is mainly engaged in financial management and accounting work, and to provide financial and economic information to business units, the impact of a wide range. However, with the development of the accounting profession, many accounting professionals have generally low professional knowledge and moral qualities, so that the status quo of professional ethics in the accounting field is rather gloomy. Only the accounting staff to improve their professional ethics and strengthen self-control can promote the positive development of the entire accounting profession. This essay expounds the problems existing in the practical work of the financial accountants, analyzes the professional moral qualities that should be possessed and the corresponding measures to solve the problems, and hopes to have some reference to the readers.