会计职业道德建设的思考

会计职业道德缺失影响市场经济秩序、危害公众利益和投资者利益、危害会计人员自身利益.会计诚信缺失的成因主要有外界环境的影响、会计自身局限性、法律制度不健全、利益的诱惑.因此,要加强会计诚信建设.

Different from the perspective of modern enterprise cost control The accounting professional ethics construction of thinking

the accounting professional ethics affect the market economic order,lack of harm the public interest and the investors interests,harm accounting personnel to their own interests. The lack of accounting credibility outside the main causes are the environmental impact of its own limitation,accounting and legal system is not perfect,the temptation of interests.Therefore,to strengthen the construction of accounting sincerity.