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会计行业作为其他市场经济体发展的重要支撑,其从业人员职业道德建设关系到市场经济的可持续发展。某种程度上讲,会计从业人员职业道德水平直接影响了会计信息质量,间接地影响了企业决策,与市场经济稳定、健康运行有着千丝万缕的关系。因此,加强会计从业人员职业道德建设十分重要。本文在对会计从业人员职业道德表现情况做出简要分析和论述的基础上,重点就会计人员职业道德建设加强措施进行了研究。
As an important support for the development of other market economies, the accounting profession has a bearing on the sustainable development of the market economy in its professional ethics. To some extent, the professional ethics of accounting practitioners has a direct impact on the quality of accounting information, indirectly affecting the decision-making of enterprises and is inextricably linked with the stable and healthy operation of the market economy. Therefore, it is very important to strengthen the professional ethics construction of accounting practitioners. Based on the brief analysis and discussion of the professional ethics performance of accounting practitioners, this paper focuses on the strengthening measures of accounting profession ethics construction.