会计职业道德问题探讨摘要：一般来说，我们所指的职业道德就是在工作环境之下，工作人员与其他人员所发生的各种人际关系以及工作人员对自我工作的各种要求。对于会计工作者来说，更需要按照会计从业标准来时刻践行自己的工作。目前会计的重要性不言而喻，所以，会计从业人员的职业道德水平就显得非常重要，虚假不实的会计信息会阻碍我国经济的健康发展，一旦会计因为职业道德丧失而出现信息失真、谎报、瞒报的问题，这不仅危害着会计职业道德，同时，也给社会和投资者方面带来了巨大的困扰。所以我们要正确的看待这一问题，并结合实际客观的尝试提出一些问题的解决措施。关键词：会计人员；职业道德；对策；Discussion on Accounting Professional EthicsAbstract: Generally speaking, we refer to the professional ethics is in the work environment, the staff and other staff of all kinds of interpersonal relations and staff on their own work requirements. For accountants, it is more necessary to practice their work in accordance with the accounting professional standards. Current accounting importance is self-evident, therefore, the accounting personnel professional moral level it is very important, false false accounting information will hinder the healthy development of our country's economy, once the accounting information distortion because of the professional moral loss, falsely report, conceal the problem, which not only harm the accounting professional ethics, at the same time, also to the society and investors has brought great trouble. So we should look at this problem correctly, and try to put forward some measures to solve the problem.Key words: accounting personnel；professional ethics；countermeasureI目 录1 引 言.......................................................................................................................................12 会计职业道德的概述.......................................................................................................
