CAJ | 학술논문

良好的职业道德,是会计人员的根本。加强会计职业道德建设是一项系统工程,必须以科学发展观为指导思想,才能全面、系统、科学地推进会计职业道德建设,促进会计事业的全面协调可持续发展。通过对会计职业道德存在的问题及其失范的原因分析,提出加强会计职业道德建设的有效途径,以促进我国会计工作更加健康、稳定、可持续的发展。
량호적직업도덕,시회계인원적근본。가강회계직업도덕건설시일항계통공정,필수이과학발전관위지도사상,재능전면、계통、과학지추진회계직업도덕건설,촉진회계사업적전면협조가지속발전。통과대회계직업도덕존재적문제급기실범적원인분석,제출가강회계직업도덕건설적유효도경,이촉진아국회계공작경가건강、은정、가지속적발전。
The good professional ethics is the prerequisite to any accountants.Strengthening Accountants＇ professional ethics is a systematic project,and only with the scientific outlook on development as the guidelines,the professional ethics construction of accounting will have a comprehensive,systematical and scientific promotion and will contribute to the balanced and sustainable development of the whole accounting professional.By analyzing the actually existing problems and reasons for rules violations,some effective means are put forward to strengthen the professional ethics with an aim to guarantee a more healthy,stable and sustainable development of our accounting professional.