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现时代背景下,我国财务人员的素质建设亟待改善和提高,为了企业在经济飞速发展的大环境下财务工作适应新时代要求,会计人员的职业诚信与职业道德建设十分重要,直接关系到企业财务建设的成败。本文从会计诚信和会计职业道德建设入手,对会计人员的职业诚信与职业道德建设进行了论述,以期指导实践。
Under the background of the times, the quality construction of our country’s financial staff needs to be improved and improved urgently. In order to adapt the financial work to the requirements of the new era under the environment of rapid economic development, the professional honesty and professional ethics of accountants are very important and have a direct bearing on the corporate finance Success or failure of construction. This article starts with the construction of accounting integrity and accounting professional ethics, and discusses the professional honesty and professional ethics of accounting staff in order to guide practice.