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随着我国企业财务管理水平的不断提高,财务人员的业务能力也同时随之提升,但在目前我国企业实际财务工作中,由于财务人员对职业道德的漠视及受到来自领导、利益的影响,导致诸如编制虚假财务报表、串通侵吞资金等违反财经法规行为的发生,为了进一步规范企业财务人员行为,企业必须加强对会计人员职业道德的建设。本文通过对我国会计人员职业道德建设中存在的问题入手,提出有助于加强会计人员职业道德的若干对策。
With the continuous improvement of financial management in China, the operational capacity of financial staff also increases at the same time. However, due to the disregard of financial ethics and the influence of leaders and interests in the actual financial work of Chinese enterprises, Such as the preparation of false financial statements, complicity in the embezzlement of funds and other violations of financial laws and regulations occur, in order to further standardize the behavior of corporate finance personnel, enterprises must strengthen the accounting profession of professional ethics. This article starts with the problems existing in the construction of accountants’ professional ethics in our country and puts forward some countermeasures that will help strengthen the professional ethics of accountants.