论我国会计职业道德建设

会计职业道德是一般社会道德在会计业务或活动中的具体体现,有广义与狭义之分,具有利益调节手段、广泛的社会性、自律性、主观能动性、形式多样性等特征。我国的会计职业道德建设尽管取得了一些成绩,但对我国会计职业道德建设的重要性认识不足,没有形成科学、系统的会计职业道德体系,也未能建立起系统、完整的会计职业道德颁布、落实、教育、评价与督导体系等问题。应树立“洋为中用”、“古为今用”、“与时俱进”的指导思想,实现会计职业道德内容上的原则性与可操作性的有机结合、体系上的全面性与重要性的科学设计。

Accountant's Career Ethics Establishment in Our Country

Accountant's career ethics is an aspect of the general social ethics in accounting practices andactivities. It has the characteristics of benefit regulation, wide social-oriented ness, self-sdiscipline, subjectiveinitiative and variety of forms. Although China's accountant's career ethics establishment has made someachievement, its importance is still not fully understood, a scientific and systematic accountant's career ethicssystem is yet to be formed, and a systematic, comprehensive accountant's career ethics system involving thefunctions of promulgation, execution, education, assessment and supervision is yet to be established. It is neces-sary, under the guiding prineiples of "making the foreign serve the native", "making the ancient serve the pre-sent", and "proceeding with the times", to realize the organic integration of the principled content and manage-ability of accountant's career ethics and a scientific planning involving the comprehensive ness and significance ofthe system.