摘要
会计是社会性极强的行业,会计人员职业道德水平的高低直接影响会计工作质量和形象。从会计职业道德的含义和内容入手,指出当前会计领域仍存在着会计人员职业道德观念淡薄、责任心差、谋求私利、监守自盗、违背审计原则等现象。通过对会计人员职业道德缺失的成因进行深入分析,相应地从制度规范、教育体系、监督评价体制、宣传教育等六个方面提出了提高会计人员职业道德的对策。
Accounting is a profession which has close relation with the society. The accountants＇ professional ethics influence immediately the quality of accounting work and their social image. Based on an explanation of the meaning and contents of the accountants＇ professional ethics, it is pointed out that certain accountants at present have deficiencies of professional ethics, such as lack of sense of responsibility, seeking personal gain, embezzling or violating audit principles. Through analysis of the causes of these phenomena, countermeasures are put forward in the aspects of standardizing regulations, strengthening education system, intensifying supervision mechanism, and etc.
出处
《西北农林科技大学学报（社会科学版）》
CSSCI
2008年第5期78-81,共4页
Journal of Northwest A&F University(Social Science Edition)
关键词
会计人员
职业道德
规范体系
监督机制
accountant
professional ethics
standardized system
supervision mechanism
