浅论会计职业道德建设

随着市场经济关系的日趋复杂，会计实践中的非理性行为越来越多，其最直接的后果就是导致会计信息失真。主要表现有：乱挤乱摊成本、费用，虚假发票和原始凭证，截留或隐瞒收入，私设“小金库”，设置多套账，编造和提供虚假财务报表等。会计信息失真，已经成为普遍关注的重大社会问题。这些问题的产生与会计职业道德密切相关。要保证会计信息的真实可靠，会计机构和会计人员必须具备良好的职业道德。文章从消极方面谈会计外部行为环境对会计职业道德的影响。

On Accounting Professional Ethics

In the light of complicated market economic relations, the growing complexity of accounting practice and increasing number of non-rational behavior, Results in distortion of accounting information. Mainly include： chaotic mob sharing costs and expenses, false invoices and originai documents, withholding or concealing income, secret ＂small treasuries＂, multiple sets of accounts, fabricating and providing false financial statements. Distortion of accounting information has become a major social problem of universal concern. Emergence of these problems are closely related with the accounting professional ethics. To ensure the accuracy and reliability of accounting information,accounting bodies and accounting personnel must possess a good work ethic.