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会计行业作为市场经济活动的一个重要领域,其服务质量的好坏直接影响着经营者、投资人和社会公众的利益,进而影响着整个社会的经济秩序,因而加强会计人员职业道德建设至关重要。在此背景下,本文从积极和消极的角度介绍了我国会计人员职业道德的现状,并从三因素模型出发,分析了会计职业道德缺失的原因,并据此提出了我国加强会计职业道德建设的对策建议。
As an important field of market economy activities, the quality of service affects the interests of managers, investors and the general public directly, and affects the economic order of the whole society. Therefore, it is very important to strengthen the professional ethics of accountants . Against this background, this paper introduces the status quo of accounting ethics in our country from both positive and negative perspectives. Based on the three-factor model, this paper analyzes the reasons for the lack of accounting ethics, and puts forward some suggestions on how to strengthen accounting professional ethics in China Suggestions.