论会计职业道德建设

会计造假已成为一个全球性的难题，会计职业道德建设显得非常紧迫。由于社会变革及市场经济对价值观念的冲击、会计人员从业的环境不好、对会计职业道德的宣传教育和监督检查缺乏有力手段和措施等原因，导致了会计人员职业道德观念淡薄、追求私利、监守自盗、违背准则、弄虚作假等问题的产生。针对这些问题及其产生的原因，我们必须加大会计职业道德宣传力度；营造诚信者受尊重、不诚信者遭鄙视的社会氛围；开展全方位多角度的会计诚信教育；不断健全规章制度，构建和完善各种配套机制；对过宽的法律条文进行修订，并加大执法力度等。

Talking about the Construction of Accounting Profession Morality

Cook accounts is a global problem and it should be solved at once. Because social transform and marketing economy have strongly effected the opinion of value, the bad environment and the lack of checking and inspecting about the accountants have caused the fact that the accountants have seldom thought about the profession morality and have made them seek the private benefits and do something out of the principles such as stealing and cooking accounts. In order to solve these problems, we should strengthen the propaganda of the accounts profession and try to form a social environment in which the honest is respected and the dishonest is despised. We should also give the education to the accountants and develop the rules and the organizations and systems about the accounting. At the same time we should revise the laws and strengthen executing law.