【正文】
lly reached a consensus that the moral decline of the accounting profession is a very important factor. This article describes the main contents and characteristics of the accounting professional ethics on the important role and significance of the building to strengthen the accounting professional ethics, and reveals some of the status quo of our accounting staff of professional ethics anomie. Internal constraint mechanism is not perfect, low quality of accounting personnel, leading to the anomie of the main reasons of accounting ethics. This paper presents a series of measures to improve and perfect the accounting regulatory regime, and strengthen ethics education, to continue to strengthen and improve our accounting professional ethics construction. Hope to improve the professionalism of our accounting staff, clean accounting practices environment contribute to a to promote the maintenance of normal economic order.[Key words] Accounting staff Professional ethics BuildIII目 錄摘要 .........................................................................................................................................................................IABSTRACT..........................................................................................................................................................II0 前言 ....................................................................................................................................................................11 概述會計(jì)職業(yè)道德 ............................................................................................................................................1 會計(jì)職業(yè)道德的主要內(nèi)容 ..............................................................1 會計(jì)職業(yè)道德的基本特征 ..............................................................1 會計(jì)職業(yè)道德的形成與發(fā)展 ............................................................12 加強(qiáng)會計(jì)人員職業(yè)道德建設(shè)的重要意義 ........................................................................................................2 會計(jì)職業(yè)道德是對會計(jì)法律制度的重要補(bǔ)充 ........................................2 會計(jì)職業(yè)道德是規(guī)范會計(jì)行為的基礎(chǔ) .................................................2 會計(jì)職業(yè)道德是實(shí)現(xiàn)會計(jì)目標(biāo)的重要保證 ...........................................2 會計(jì)職業(yè)道德是會計(jì)人員提高素質(zhì)的內(nèi)在要求 ......................................33 我國會計(jì)人員職業(yè)道德的現(xiàn)狀 ........................................................................................................................3 會計(jì)職業(yè)道德觀念淡薄 .................................................................3 會計(jì)誠信缺乏 ............................................................................3 財(cái)會業(yè)務(wù)水平偏低 ................................................................