浅谈会计职业道德85002.docVIP

浅 谈 会 计 职 业 道 德 俞晓琴 ［摘要］随着社会主义市场经济体制的建立，会计信息失真现象目趋严重，会计职业道德的严重失范给社会和投资者带来极大的危害，因此会计的职业道德建设现今显得尤为重要。本文试图通过对会计职业道德失范危害性的认识，对会计职业道德严重滑坡原因的分析以及就如何建设会计职业道德，提出了切实的策略。 ［关键词］会计职业道德　会计信息失真　会计诚信 Shallow talk will post industrys plan way [abstract] with the establishment of the socialist market economy, the accounting information distortion mesh is serious, the accounting professional ethics of serious social and investors to anomie brings the enormous harm, so the accounting professional ethics construction nowadays is particularly important. This paper attempts to accounting professional morals of