摘要
本文从当前会计职业道德的现状出发,探讨了会计职业道德规范的内容及会计职业道德建设的途径,提高对会计职业道德建设重要性的认识;加强职业道德教育,增强财会人员使命感;提出构建我国会计职业道德体系框架结构的设想。
The paper, starting from the current situation of accountants＇ morals, explores the content of accountant professional moral scope and the way of constructing the morals： raise the acknowledgement of the important of professional morals; enhance moral education and strengthen the mission sense.
关键词
职业道德
财会人员
道德体系
道德修养
建设途径
监督机制
Professional morals
financial staff
moral system
moral cultivation
way of construction
supervisory system
