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会计人员职业道德水平的高低,关系到国家财经法规制度能否执行、经济秩序能否有序、经济发展能否持续的大问题。在这改革开放的三十年中,会计的法规、制度建设日新月异,可与之相辅相承的会计职业道德却出现了滑坡现象,影响了会计行业的发展。面对这一现状笔者对会计职业道德失范的现实表现进行了分析,提出了提高会计人员思想素质,加强会计职业道德建设的对策。
The level of professional ethics of accountants is related to the implementation of national financial laws and regulations, the orderliness of economic order and the sustainability of economic development. During the thirty years of reform and opening up, the accounting laws and regulations have changed with each passing day. However, the accounting professional ethics associated with it has experienced a landslide and has affected the development of the accounting profession. Faced with this situation, the author analyzes the actual performance of accounting professional morals and puts forward some countermeasures to improve the ideological quality of accounting personnel and strengthen the construction of accounting professional morals.