2012会计毕业论文浅论会计人员的职业道德建设(2)

On building of professional ethics of the accounting staff

DENG Li-chuan

Accounting 2008，School of Economics and Management，Chongqing Three Gorges University，Wanzhou，

Chongqing，404000

[Abstract] Accounting work involving all aspects of social and economic life, economic and social undertakings in the more developed, the more important accounting work. As reflected oversee the financial operations of the main - the heavy responsibility of accounting officers and accounting information distortion are both commonplace in recent years, the most popular topic. Investigated the distortion of accounting information for various reasons, which have basically reached a consensus that the moral decline of the accounting profession is a very important factor. This article describes the main contents and characteristics of the accounting professional ethics on the important role and significance of the building to strengthen the accounting professional ethics, and reveals some of the status quo of our accounting staff of professional ethics anomie. Internal constraint mechanism is not perfect, low quality of accounting personnel, leading to the anomie of the main reasons of accounting ethics. This paper presents a series of measures to improve and perfect the accounting regulatory regime, and strengthen ethics education, to continue to strengthen and improve our accounting professional ethics construction. Hope to improve the professionalism of our accounting staff, clean accounting practices environment contribute to a to promote the maintenance of normal economic order.

[Key words] Accounting staff Professional ethics Build