随着社会分工的完善和职业化程度的提高,一个成熟的会计职业建立起来,各种会计行业规章、准则日渐规范,对会计职业道德的要求也越来越高。但目前越来越严重的会计信息失真现象背后暴露出来的会计人员职业道德滑坡的问题,使我们认识到在新形势下必须大力加强会计职业道德建设,重塑会计行业信誉势在必行。一、加强会计职业道德建设的紧迫性目前无论在整个会计行业,还是在农发行财会战线,都存在着不利于正确发挥会计职能的因素。一些会计人员职业道德观念淡薄,在国家、社会公众利益与单位利益发生冲突时,不能坚持准则,或为违法违纪活动出谋划策,或直接参与伪造、变造虚假 With the improvement of social division of labor and the improvement of professionalism, a mature accounting profession has been established. Various accounting regulations and norms have become increasingly standardized, and the requirements for accounting professional ethics have also become higher and higher. However, the problem of the decline of professional ethics of accountants exposed by more and more serious distortion of accounting information makes us realize that it is imperative to vigorously strengthen the construction of accounting professional ethics and reshape the accounting profession in the new situation. First, to strengthen the urgency of accounting professional ethics At present, both in the entire accounting profession, or in the finance and accounting front of the Agricultural Development Bank, there are not conducive to the correct functioning of the accounting function. Some accountants have weak professional ethics. When the interests of the state and the public are in conflict with the interests of their own units, they can not adhere to the guidelines or give advice and counsel on activities that violate the law or discipline, or directly participate in forging or changing the falsehood