社会主义财会职业道德是社会主义道德体系中重要组成部分,是社会主义精神文明建设中的重要环节。我国财会工作的长期实践已经证明,财会职业道德的形成和发展,对社会主义精神文明建设和搞好财会工作起到了重要的促进作用。迅速强化各行各业财会人员的职业道德建设,唤起社会对这一领域的高度关注,则是目前整顿市场经济秩序,规范各方面财务行为,净化社会风气,遏制腐败滋生的关键之举、治本之策和有效措施。 一、当前财会人员职业道德中主要存在的问题 财会工作涉及社会经济生活的方方面面,经济与社会事业越 Socialist accounting Professional ethics is an important part of the socialist moral system and an important link in the construction of socialist spiritual civilization. The long-term practice of our country’s accounting work has proved that the formation and development of the professional ethics of finance and accounting have played an important role in promoting the construction of socialist spiritual civilization and doing a good job in the financial and accounting work. The rapid strengthening of professional ethics among financial professionals in all walks of life and arousing great concern from the community in this area are the key measures to rectify the market economic order, standardize the financial behavior of all parties, purify the social atmosphere and curb the breeding of corruption. Policy and effective measures. First, the current accountants in the professional ethics of the major problems Finance and accounting work involves all aspects of social and economic life, the more the economic and social undertakings