CAJ | 학술논문

结合财务工作实际，对会计职业道德存在的问题、原因进行了分析，提出要开展诚信教育、依法处理造假行为、加强会计职业学习、加大监管力度、提高监管效力等相应的整治对策。
결합재무공작실제，대회계직업도덕존재적문제、원인진행료분석，제출요개전성신교육、의법처리조가행위、가강회계직업학습、가대감관력도、제고감관효력등상응적정치대책。
The accounting professional ethics is refers to behaviour standard of various economic relations that accountants should follow in the occupational activity, it reflects accounting professional characteristics. In recent years, the construction of our country accounting professional ethics has obtained great progress, but there are still some accounting practices that violate the accounting professional ethics. Therefore, in order to improve accounting professional ethics, it is necessary to develop honesty education, increase superintendency strength and intensify occupation learning. This paper combines with the practical accounting work, the problem and reason of the accounting occupation are analysed, and analytical results can provide reference and support for accountants, this paper has certain practical significance.