商业经济
商業經濟
상업경제
BUSINESS ECONOMY
2012年
13期
83-84
,共2页
会计%职业道德%会计环境
會計%職業道德%會計環境
회계%직업도덕%회계배경
accountants%professional ethics%accounting environment
当前，我国会计职业道德存在的突出问题是不熟悉法规，遵纪守法意识淡薄，会计信息披露中弄虚作假，违反实事求是、客观公正的道德规范，缺乏钻研业务，精益求精的精神。其原因：法律法规不完善，对会计违法犯罪打击力度不够，内部控制不健全，自律环境不完善。加强会计职业道德建设，应营造良好的法律环境，完善会计职业道德规范体系；净化外部环境。提高行业的诚信意识；创造良好的企业控制环境，加强企业文化建设，从而提升会计职业道德。
噹前，我國會計職業道德存在的突齣問題是不熟悉法規，遵紀守法意識淡薄，會計信息披露中弄虛作假，違反實事求是、客觀公正的道德規範，缺乏鑽研業務，精益求精的精神。其原因：法律法規不完善，對會計違法犯罪打擊力度不夠，內部控製不健全，自律環境不完善。加彊會計職業道德建設，應營造良好的法律環境，完善會計職業道德規範體繫；淨化外部環境。提高行業的誠信意識；創造良好的企業控製環境，加彊企業文化建設，從而提升會計職業道德。
당전，아국회계직업도덕존재적돌출문제시불숙실법규，준기수법의식담박，회계신식피로중롱허작가，위반실사구시、객관공정적도덕규범，결핍찬연업무，정익구정적정신。기원인：법율법규불완선，대회계위법범죄타격력도불구，내부공제불건전，자률배경불완선。가강회계직업도덕건설，응영조량호적법률배경，완선회계직업도덕규범체계；정화외부배경。제고행업적성신의식；창조량호적기업공제배경，가강기업문화건설，종이제승회계직업도덕。
In China, serious issues now exist concerning the professional ethics of accountants. Some accountants are unfamiliar with reg- ulations and laws with weak law consciousness. Some accounting information is disclosed with fraud, violating the faithful, fair and objec- tive ethic standard. Some accountants fall short of the passion for working hard on their business and keeping improving. The causes in- elude the imperfect laws and regulations, insuttleient cracking for accounting crimes, unsound internal control, and the incomplete self-disciplined environment. To enhance the accounting professional ethic construction, we need to create a proper legal environment, improving the standard system for the professional ethics; purify the external environment, increasing the credibility awareness in the industry; create a better business control environment, strengthening corporate cultural construction.
