【正文】 Grasps autonomy from the accounting personnel, the school and the society altogether draw lots count the occupational ethics education。 Strengthen an occupation morals education, strengthen the wealth meeting personnel39。當(dāng)前左右財會工作質(zhì)量和市場經(jīng)濟秩序的關(guān)鍵因素是會計職業(yè)道德建設(shè)嚴(yán)重滯后，因此強化會計職業(yè)道德建設(shè)是建立社會主義市場經(jīng)濟秩序和樹立會計行業(yè)公信力的迫切需要。要在全市范圍內(nèi)營造 “愛崗敬業(yè)、誠實守信、廉潔自律、客觀公正、堅持準(zhǔn)則、提高技能、 參與管理、強化服務(wù) ”等會計職業(yè)道德意識和觀念，重視會計工作，關(guān)心會計人員，積極倡導(dǎo)良好的會計風(fēng)氣和誠實守信的社會風(fēng)氣，積極推動我市會計工作質(zhì)量和會計信息質(zhì)量的提高，樹立良好的會計職業(yè)道德風(fēng)尚。s current transition, the concept of mercial good faith tender and fragile it is difficult to avoid. In order to be able to honesty and selfdiscipline of Certified Public Accountants, the Government must create a social atmosphere of honesty and trustworthiness. Through legislation and institution building, establish a standard social credit system and lose the trust of restraint disciplinary mechanism so that those who may be given due credit in return, promises must be punished accordingly. At the same time, through the Certified Public Accountant Law amendment, stressing the seriousness of CPA Practitioners and authority of the provisions on market access restrictions and conditions, for example, strictly limit the certified public accountant39。S CPA John Keer Professional ethics is a prerequisite for auditing the auditors, in today39。需要盡快出臺后兩部分規(guī)范 , 以解決當(dāng)前注冊會計師行業(yè)存在的職業(yè)道德問題。 二、提升 中國 注冊會計師職業(yè)道德的對策 (一 )重塑注冊會計師審計職業(yè)道德的良好形象，進一步完善政府監(jiān)管機制 我國目前正處于轉(zhuǎn)型時期 ,商業(yè)誠信理念的稚嫩和脆弱是難以避免的。剛開始幾乎每個事務(wù)所都掛靠一個財政審計部門或省級以上行業(yè)主管部門 , 后來事務(wù)所多了 , 有關(guān)權(quán)力部門搞起 了執(zhí)業(yè)資格認(rèn)定 , 不免沾上某些政府職能延伸之嫌 , 脫鉤改制以后 , 會計師事務(wù)所盡管已完成與原掛靠單位形式上的脫鉤 , 但其千絲萬縷的關(guān)系不是一朝一夕能夠切斷的。本文通過剖析相關(guān)現(xiàn)實社會問題 ,探討成因及其后果 ,提出重建審計職業(yè)道德的一些構(gòu)想。一時間注冊會計師不勤勉盡職或是說謊、欺詐 ,甚至串通作弊 ,被看作上市公司造假和資本市場混亂現(xiàn)象的罪魁禍?zhǔn)住? , 對違規(guī)人員的處罰沒有威懾力 中國注冊會計師事業(yè)發(fā)展至今 ,中注協(xié)對執(zhí)業(yè)人員實行 “市場禁入 ”處罰的約有 10 人 , 相對于 13 萬人注冊會計師隊伍和眾多的違規(guī)事件 , 這種處罰成本太低 , 對違規(guī)者無法起到震懾作用。 （二）完善注冊會計師職業(yè)道德規(guī)范體系 為增強社會公眾對注冊會計師的信心 , 要加緊完善注冊會計師職業(yè)道德規(guī)范體系 , 保證注冊會計師按照職業(yè)道德規(guī)范的標(biāo)準(zhǔn)執(zhí)行業(yè)務(wù)。對于執(zhí)業(yè)規(guī)范、信譽好的的事務(wù)所要倡導(dǎo)做大做強 , 創(chuàng)立品牌事務(wù)所； 要大力推行合伙制事務(wù)所 , 嚴(yán)格控制新設(shè)事務(wù)所。s main use of partnerships and limited liability pany system and most of the international partnership with partnership accounting firm to all the property of their liability, and may even go bankrupt, apparently help to improve risk awareness and sense of selfrestraint to improve audit quality. But our country is over 90% of the firms have chosen this limited liability pany form of organization, most accounting firms breach the maximum pensation is 30 million, the cost of a small irregularities. Second, to enhance the professional ethics of China39。s ethical dilemma, we must accelerate our pace of building the law of Certified Public Accountants, improve the audit market supervision mechanism, cleanse the Audit Environment , regulate the audit firms and certified public accountants conduct of registered accountants in China39。本文分析了我國會計職業(yè)道德的現(xiàn)狀及原因，認(rèn)為關(guān)鍵應(yīng)從加強政治學(xué)習(xí)，提高對會計職業(yè)道德建設(shè)重要性的認(rèn)識；加強職業(yè)道德教育，增強財會人員的使命感；建立監(jiān)督機制，依法管財；建立會計崗位輪換制度，保證會計工作質(zhì)量；建立健全選拔和激勵約束機制 ,提高會計人員業(yè)務(wù)素質(zhì)；堅持常抓不懈，重視職業(yè)道德建設(shè)等途徑努力。 is an accountant should follow in the accountancy the work of and it particular mutually acmodative behavior norm of the occupation activity. The accountancy39。 Build up a sound selection and encourage a stipulation mechanism, raise accountant business character。 Establishment and perfect accountant laws and regulations system, “l(fā)aw, norm” union, to enlarge law enforcement dynamics。 Building up accountancy39。并重點 從六個方面闡述會計職業(yè)道德建設(shè)的途徑：改善會計環(huán)境 ；從會計人員自律抓起，學(xué)校與社會共抓會計職業(yè)道德教育；選拔優(yōu)秀會計人才，建設(shè)高素質(zhì)的會計隊伍；財政部門加強協(xié)調(diào)，繼續(xù)推行完善會計委派制；建立和健全會計法規(guī)體系， “法、范 ”結(jié)合，加大執(zhí)法力度；健全監(jiān)督機制，建立會計職業(yè)道德評價體系。它體現(xiàn)了社會主義經(jīng)濟利益對會計工作的要求，是會計人員在長期實踐中形成的。 we should be p