试论会计职业道德特征和建设途径

从会计职业道德的基本特征出发,探讨了会计职业道德建设的途径:加强政治学习,提高对会计职业道德建设重要性的认识;加强职业道德教育,增强财会人员使命感;建立监督机制,以法管财;建立会计岗位轮换制度,保证会计工作质量;建立健全选拔和激励机制,提高财会人员业务素质。

Discussion on the accounting professional ethics and its construction ways

This present paper discusses the ways to construct the accounting professional ethics in the view of its essential feature. Those ways include: Strengthening the political study to improve the understanding of the importance of the construction of the accounting professional ethics; Strengthening the professional ethics education and the accountant's sense of responsibility; Establishing the supervision mechanism and accounting management in law; Establishing the system of rotating accounting position to guarantee the accounting work quality; Establishing and perfecting the choice and incentive mechanism to improve the accountant's professional qualification.