试论如何加强会计人员职业道德教育

会计职业道德,是会计人员在长期的职业活动中逐步形成和总结出来的,调整会计人员与社会之间、会计人员个人之间、个人与集体利益之间的职业道德主观意识和客观行为的统一。随着我国加入WTO和市场经济改革的不断深化,要求会计市场、会计行业、会计行为必须规范有序,因此加强会计人员职业道德教育就显得十分必要和迫切。笔者就如何加强会计人员职业道德教育,谈一些肤浅的认识。

Discussion on How to Strengthen the Accountancy Professional Ethics Education

Accounting Professional Ethics, which is formed and summed up gradually in long-term activities by professional accounting staff, adjust the unity of professional ethics subjective consciousness and the objective behavior between the accounting staff and society, individuals of the accounting staff, the individual and the collective interests. China＇s accession to WTO and the further reform of market economy ask for the accounting market, the accounting profession, and accounting behavior must be standardized and orderly, thus strengthening the accountancy professional ethics education is very necessary and urgent. The writer talks about some superficial understanding on how to strengthen accounting staff ethics education.