浅议会计文化与会计职业道德

会计文化是人类文化的一个组成部分,其要素主要包括共同价值观、行为规范、形象与形象性活动等,会计职业道德及其规范是会计文化的核心部分。提高我国会计从业人员的道德水准,应在继承人类优秀文化的基础上,建设优秀会计文化,进而促进会计职业道德建设。

Brief Discussion on Accounting Culture and Professional Ethics

The key element of accounting culture consists of comm on value outlook, code of conduct, image and image-related activities; while the core part of accounting culture is accounting professional ethics. The paper ar gues that improving the ethic standard of the personnel who are engaged in accou nting work should build excellent accounting culture based on the inheritance of the human outstanding culture, and then promote the construction of accounting professional ethics.