随着市场经济关系的日趋复杂,会计实践中的非理性行为越来越多。2001年12月12日,财政部发布的对部门行业2000年度会计信息质量抽查公告中指出,假凭证、假账、假报表、假审计、假评估等“五假”问题不容忽视,其中资产不实比例在1％以上和利润不实比例在10％以上的单位分别占被抽查单位的50％和57％。部分企、事业单位会计信息失真仍很严重。此外,“中农信”倒闭、株州“有色”巨亏、上市公司丑闻(如红光实业、东方锅炉、大庆联谊、银广厦和郑百文的造假事件)等事件的相继发生,惊目惊心、发人深省。面临严重的信任危机,如何提高会计从业人员的职业道德,重塑会计的诚信,成为时下会计界所有人士亟需解决的问题。 一、丰富会计职业道德的内涵,加大宣传、教育力度 会计职业道德规范,是指一定的社会经济条件下,对会计职业行为及职业活动的系统要求或明文规范。不 With the increasingly complicated relationship in the market economy, more and more irrational acts in accounting practice. On December 12, 2001, the Ministry of Finance issued a circular on spot checks on the quality of accounting information of the sectoral industries in 2000. The issue of “five fake” such as fake documents, fake accounts, false statements, fake audits and fake assessments can not be ignored. The assets Real proportion of more than 1% and unlucky profits in more than 10% of the units were accounted for 50% of units and 57%. Some enterprises, institutions, accounting information distortion is still very serious. In addition, events such as the collapse of “Zhongnongxin”, the huge loss of Zhuzhou “Nonferrous Metals”, the scandals of listed companies (such as Hongguang Industrial, Dongfang Boiler, Daqing Lianyi, Yinuangxia and Zhengbaiwen) were shocking , Thought-provoking. Faced with a serious crisis of confidence, how to improve the professional ethics of accounting practitioners and reshape the integrity of accounting has become an urgent problem to be solved by all people in the accounting field nowadays. First, to enrich the connotation of accounting professional ethics, increase publicity, education, accounting professional ethics, refers to a certain social and economic conditions, the accounting professional behavior and occupational activities of the system requirements or expressly regulate. Do not