关于会计职业道德的探讨摘要：诚信是中华民族传承百年的优秀品质，亦是会计职业道德的主要内涵。在会计工作中需要服从的，能再现会计工作特质并且能够调节会计职业行为活动的便是会计职业道德。现今，随着经济急剧发展，社会氛围严重影响会计人员的职业道德，会计行业出现诚信危机，在这当中既有会计人员本身缘由，也有企业、社会风气等外部成分影响。近代社会的快速成长所带来的缺陷之一就是会计市场的诚信问题，会计人员的职业道德建设问题愈来愈受到正视。这篇论文以建设会计职业道德的意义为中心，剖释职业道德的近况，以加强会计从业人员的职业道德为焦点，对会计人员职业道德建设的内容进行阐述，从而进行深入探究会计职业道德建设的方法和路径。ABSTRACT: Honesty and credit are the excellent qualities that Chinese people have inherited for one hundred years, and also the main connotation of accounting professional ethics. Accounting ethics is the one that needs to be obeyed in accounting work, which can reproduce the characteristics of accounting work and regulate the activities of accounting professional behavior. Nowadays, with the rapid development of economy, the social atmosphere has seriously affected the professional ethics of accountants, and there is a credit crisis in the accounting industry. Among them, there are not only reasons for accountants themselves, but also external factors such as enterprises and social atmosphere. One of the shortcomings brought about by the rapid growth of modern society is the integrity of the accounting market. The construction of professional ethics of Accountants has been more and more faced. This paper focuses on the significance of the construction of accounting professional ethics, explains the current situation of professional ethics, focuses on strengthening the professional ethics of accounting practitioners, elaborates the contents of the construction of accounting professional ethics, an...
