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随着市场经济的快速发展,企业为达到上市、获取银行贷款目的及财务人员为追求个人利益,向外界提供虚假财务数据,恶意串通侵吞企业资金的现象频发,追及根源是企业会计职业道德的缺失,所以企业加强会计职业道德建设迫在眉睫。本文通过对目前我国会计职业道德建设现状及意义进行分析的基础上,提出加强道德建设的措施。
With the rapid development of the market economy, in order to achieve the goal of listing and acquiring bank loans, the enterprises should provide false financial data to the outside world in order to pursue personal interests. The phenomenon of malicious complicity in embezzlement of corporate funds is frequent, and the root causes are the professional ethics of enterprise accounting Missing, so enterprises to strengthen accounting professional ethics construction is imminent. Based on the analysis of the current status and significance of accounting professional ethics in our country, this paper puts forward measures to strengthen moral construction.