论会计人员的职业道德建设  

On the Construction of Accountants' Professional Ethics

作　　者：樊宝玉[1] 胡连荣[1] 

机构地区：[1]河北能源职业技术学院,河北唐山063004

出　　处：《河北能源职业技术学院学报》2005年第2期20-22,共3页Journal of Hebei Energy College of Vocation and Technology

摘　　要：会计职业道德是公民道德建设的一个重要组成部分,会计人员良好的职业道德是保证会计信息质量的重要因素。因此,加强会计职业道德的建设显得尤为重要,职业道德的建设需要强有力的会计法律制度的支持和保障,需要建立完善的职业道德评价、教育体系,更需要社会各界紧密配合,齐抓共管的监督机制。Accountants' professional ethics is an important part of citizens' ethical construction, accountants' good professional ethics is the important factors of the information quality of the accountants. So it is important to strength the construction of accountants' professional ethics, and construction of the professional ethics needs strong support and guarantee of the law of accounting system, perfect system of evalution and education, the cooperation of the whole society and inspective system.

关 键 词：会计 职业道德 建设 

分 类 号：F233[经济管理—会计学]