我国会计人员职业道德问题原因探析及其应对策略

我国会计人员职业道德建设虽取得了一定成就,但现状仍不容乐观,会计造假现象时有发生。本文从人员、环境、经济、法律、体制、制度等六个方面对会计人员职业道德问题原因进行了分析,并针对原因,提出了五个方面的应对策略。

On Causes and Countermeasures of Problems in the Professional Ethics of Accountants in China

Although the construction of the Professional Ethics of Accountants in China has made some achievements,we still cannot be optimistic about the current situation.Accounting falsification has not been solved.This article analyses the causes of the problems in the professional ethics of accountants from the following six aspects: the personnel cause,the economic cause,the legal cause,the environmental cause,the system cause,and the supervising cause.Then the article raises five countermeasures against the cau...