浅谈会计职业道德与经济发展摘要随着经济的发展，各行各业对于会计人员职业道德要求更高，而在当前会计职业道德依然存在一些问题，阻碍经济的发展和社会进步。比如，因会计人员职业道德低下，素质过低，且会计法律法规不健全，对我国对经济发展造成严重的阻碍。因此，通过分析目前的会计现状，借鉴国内外研究成果，探讨如何处理好会计职业道德与经济发展的关系。本论文首先从理论上明确会计职业道德的含义，分析当前会计人员贪污腐败、私自挪用公款、私设假账等会计行为，再探讨遵从会计职业道德，加强会计工作的监督。为了解决会计职业道德存在的问题，提出了新时期的解决措施：提高会计工作质量，加强思想道德建设，打击违法会计职业道德行为，实现会计人员管理规范化，以促进经济发展。关键词：企业会计；会计职业道德；会计监督；会计人员素质IOn accounting professional ethics and economic developmentAbstractWith the development of economy, all walks of life require higher professional ethics for accountants. However, there are still some problems in the current accounting professional ethics, which hinder the development of economy and social progress. For example, due to the low professional ethics, the low quality of accounting personnel, and the imperfect accounting laws and regulations, the economic development of our country is seriously hindered. Therefore, by analyzing the current situation of accounting and drawing on the research results at home and abroad, this paper discusses how to deal with the relationship between accounting professional ethics and economic development. Firstly, this paper clarifies the meaning of accounting professional ethics in theory, analyzes the current accounting behaviors such as corruption, misappropriation of public funds, and setting up false accounts, and then discusses how to comply with accounting professional ethics and strengthen the supervision of accounting work. In order to solve the problems existing in accountin...
