对我国会计职业道德的探讨对我国会计职业道德的探讨摘要：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。会计职业道德存在多个方 面,作为一个当代社会的会计人员,应当从多个方面提高自己，可以从思想素质、业务素质着手,正确面对市场经济的挑战，以良好的职业道德规范履行会计人员 的使命。本文通过对会计人员职业道德问题现状的剖析,找出造成我国会计人员 职业道德现状的原因，提出加强会计职业道德建设的对策。关键词：会计职业道德;现状；问题；对策Abstract: the accounting occupation moral refers to reflect the characteristics of accounting profession should follow to accountant in the occupation activity, adjust the accounting occupation, the relationship between occupation behavior standards and specifications. Accounting occupation moral aspects, as a contemporary social accounting personnel, should improve themselves from many aspects, can proceed from the ideological quality, professional quality, correctly face the challenge of market economy, the occupation moral good performance of accounting personnel's mission. In this paper, through the analysis of the present situation of accounting personnel occupation morality problem, find out the cause of China's occupation moral status of accounting personnel, puts forward some countermeasures for strengthening the accounting occupation moral construction.Keywords: accounting occupation moral; present situation; problems; Countermeasures目 录1对我国会计职业道德的探讨目 录................................................................................................................................................2一、序言..........................................................................................................................................3二、会计职业道德的概述...........................................................................................
