试论会计人员职业道德建设摘要会计职业道德是指在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范，这些行为准则规范是会计人员诚信的表现。随着经济国际化的日益形成,各种经济形式的不断涌现,给企业的发展带来了无限的商机和收益,也给企业会计人员的工作带来机遇和挑战。在我国市场经济高度发展的过程中，出现诸多由于会计人员的职业道德标准下滑而引发的违反会计职业道德的问题，造成许多严重的后果。会计行业如今正面临着空前的“诚信危机”。作为从事会计核算和财务管理的会计人员,企业的发展和会计人员自身息息相关,这就要求会计人员在不断学习新知识、解决新问题的同时,还要面对各种各样的腐朽思想的诱惑,因此加强会计职业道德建设,提高会计人员素养,就显得尤为重要。关键词：会计；职业道德；目前现状；形成原因；完善对策On the accounting staff of professional ethicsABSTRACTAccounting Ethics refers to activities in the accounting profession should follow , reflecting the characteristics of the accounting profession , the adjustment of professional conduct professional relationships accounting standards and norms , these norms of conduct performance accounting personnel integrity. With the growing internationalization of the economy to form various forms of emerging economies , the development of enterprises has brought enormous opportunities and benefits , it also brings opportunities and challenges to the work of the accounting staff of the enterprise. In the course of the height of China's market economy development, many problems arise because of accounting ethics violation of ethical standards for the accounting staff downturn triggered , causing many serious consequences. Today, the accounting industry is facing unprecedented " credit crisis ." As accounting personnel engaged in accounting and financial management , business development and accounting personnel themselves are closely related, which requires accounting staf...
