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市场经济在发展,会计行业也在发展,建立以诚信为基础的市场经济是全社会的共同愿望。近年来,会计职业道德问题日益成为人们关注的焦点,这不仅表明了会计职业道德的重要性,而且也反映出其存在一定的问题。市场经济正强烈地冲击、改变着中国社会的一系列传统特征,因此,建立与市场经济相适应的会计道德体系势在必行。本文就如何提高会计职业道德水平这个问题,进行了分析和阐述。
The development of market economy and the development of accounting industry are also the common aspiration of the whole society to establish a market economy based on honesty and trustworthiness. In recent years, the issue of accounting professional ethics has increasingly become the focus of attention, which not only shows the importance of accounting professional ethics, but also reflects the existence of certain problems. The market economy is strongly impacting and changing a series of traditional characteristics of Chinese society. Therefore, it is imperative to establish an accounting ethics system that is compatible with the market economy. This article on how to improve the accounting professional ethics level of this issue, analyzed and elaborated.