规范企业会计行为加强会计职业道德建设

当前我国会计工作中存在的最突出的问题就是会计行为不规范、会计信息失真,原因可能是多方面的,其中会计职业道德是规范会计行为的重要环节之一,为此应该提高会计人员素质,严格会计人员的准入、退出机制,加强会计职业道德的教育力度,尤其要加强会计人员的继续教育,同时要建立行业自律,净化会计执业环境.

Normalizing Accounting in Enterprises and Moral Construction in Accounting Activity

The problem in accounting work is that we can not normalize accounting activity and the accounting message is falsified.There may be many reasons,but accounting moral is the important one in controlling accounting activity.Accordingly,the quality of accounting personnel must be improved;the permission of accounting personnel to be in or out should be regularized.It is of special importance to enhance the accounting personnel's after education,to construct self-control system,and to purify the accounting working personnel's environment.