论文部分内容阅读
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,是一般道德在会计职业生活中的具体体现。良好的会计职业道德不仅有利于塑造会计人员的优良品质,提高会计人员的社会地位,也有利于维护社会主义市场经济秩序,同时还是会计人员规避职业中面临的道德风险、进行自我保护的有力武器。目前社会上存在着种种违背会计职业道德的行为,只有采取有力措施才能使会计职业道德真正得以履行,保证会计信息真实客观。
Accounting professional ethics is the ethical code that accountants should observe when they are engaged in accounting work, which is the concrete embodiment of common morality in accounting professional life. Good accounting professional ethics not only help to shape the good quality of accountants, improve the social status of accountants, but also help to maintain the order of socialist market economy. At the same time, it is also a powerful weapon for accountants to avoid moral hazard in occupations and to protect themselves . At present there are all kinds of behaviors in violation of accounting professional ethics in the society. Only by taking effective measures can the accounting professional ethics truly be fulfilled, and the accounting information is real and objective.