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会计部门在公司中发挥着重要的职能作用,而会计的道德水平对会计工作职能的发挥起着决定性的影响。会计职业道德建设的任务繁杂、意义重大。本文在分析了加强会计职业道德建设的意义的前提下,从完善会计道德教育体系、完善奖惩机制等几个方面提出了加强会计职业道德建设的具体途径。
The accounting department plays an important functional role in the company, and the morality of accounting plays a decisive influence on the accounting function. The task of accounting professional ethics is complicated and of great significance. Based on the analysis of the significance of strengthening the construction of accounting professional ethics, this paper puts forward some concrete ways to strengthen the construction of accounting professional ethics from such aspects as perfecting the system of accounting moral education and perfecting the reward and punishment system.