摘 要
会计职业道德是会计人员在从事会计工作时，应当遵守的道德规范，是社会诚信体系的一个重要组成部分，是会计诚信建设的一个热点问题。以道德为基础的会计职业道德建设不仅具有紧迫性、艰巨性，还具有长期性。
在社会经济日益复杂化的今天,会计造假事件也屡屡发生,会计职业因此陷入严重的社会信任危机。这与会计人员职业道德缺失有着必然的联系,为了规范会计行为,提高会计信息质量,加强会计职业道德建设势在必行。本文通过对我国现阶段会计职业道德存在的问题及原因等的分析,提出建设会计职业道德的具体措施。
关键词：会计职业道德;会计职业道德建设；漏洞 改善 方法
abstract
The professional ethic of accounting is a code of ethic to one accounting who is engaged in accounting should obey,it is a important compose of honest system of society and a hot issue of construction of accountings' honest .It is not only urgency,difficult,but also secular for the construction of accounting ethic which is base on ethic .
With a complex economical society of today ,the accounting fraud often happens so that the career of accounting get a serious risk of society's trust . this is connecting with the lack of accountings' ethics .In order to norm accountings' behaviors, improving the quatity of accounting ,strenghing accounting ethic must be on the way .This paper analysises the existing problems nowaday and the reasons of our country's accounting ethic ,puts forward specific measures of building accounting ethic .
keywords:accounting ethic ,counstruction of accounting ethic ,leak,improve,method
The professional ethic of accounting is a code of ethic to one accounting who is engaged in accounting should obey,it is a important compose of honest system of society and a hot issue of construction of accountings' honest .It is not only urgency,difficult,but also secular for the construction of accounting ethic which is base on ethic .
With a complex economical society of today ,the accounting fraud often happens so that the career of accounting get a serious risk of society's trust . this is connecting with the lack of accountings' ethics .In order to norm accountings' behaviors, improving the quatity of accounting ,strenghing accounting ethic must be on the way .This paper analysises the existing problems nowaday and the reasons of our country's accounting ethic ,puts forward specific measures of building accounting ethic .
keywords:accounting ethic ,counstruction of accounting ethic ,leak,improve,method
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