文档介绍：摘要
随着经济的快速发展,会计工作在经济活动中的作用日益明显,管理工作也越来越重要,尤其是会计信息越来越被广大决策者、投资者、债权人、管理者等会计信息的使用者所重视,它成为当今政府部门进行宏观调控和决策的重要依据。但与此同时,当前国际社会的一些大公司和大集团相继出现了会计人员做假账的各种丑闻。会计造假,会计信息失真的现象也越来越严重,几乎成为一种较为普遍的现象。而在我国改革开放的实践中,会计界的职业水准和道德水平因为一些频频曝光的案件而受到公众的质疑。长期以来,特别是有计划经济向市场经济的转变给会计工作带来了巨大地挑战,职业道德问题越来越突出。会计行业如何加强职业道德水平,这不仅关系到会计行业的发展,而且关系到整个社会经济的发展和社会主义建设。
关键词:会计人员;职业道德;建设
Abstract
With the fast development of economy , accountants working role in economic activity is obvious day by day .The management is more and more important , especially accounting information is being paid attention to by the user in such accounting information as policymakers , investor , creditor , administrator ,etc. , it nowadays es the important basis that the government department carries on the macro adjustments and controls and decision.
But meanwhile ,various kinds of scandals that accounting personnel falsify accounts have appeared in ession in some panies and big groups of the munity at present. The phenomenon that the accountant makes the fake , accounting information is distorted is more and more serious , nearly e a kind paratively general phenomenon Among practice, our country of reform and opening-up , job level and morals level of accounting field query a public one because of the cases of some frequent exposures.
For a long time ,especially has worked for the accountant and brought the enormous challenge from planned economy to transition of market economy , the professional ethics question is more and more outstanding .How strengthen professional ethics construction accounting profession , bine present accounting reality of work and questions appeared raise professional ethics levels of accounting personnel , this not concerns the development of the accounting profession but also concern development of the whole social economy and socialist construction .
Keywords: Accounting Professional ethics Construction
目录
摘要................. ................................................I
目录........