2014会计人员素质与会计人员管理的问题研究.docVIP

会计人员素质的问题研究 摘 要：无诚信，不会计。近年来，随着中外会计舞弊案件不断揭诸于世，人们对会计工作的真实性、有效性产生了疑虑，从而引发了对会计信息的信任危机。会计信息质量问题已成为严重制约与阻碍我国经济发展的一大瓶颈，加强会计诚信建设已刻不容缓。本文就会计会计职业道德和诚信及其缺失，谈点个人看法和建议。会计 诚信 职业道德 Key words：Abstract: without faith, without accounting. In recent years, with the continual appearance of Chinese and foreign accounting fraud cases in the world, accounting for the authenticity, validity generated doubt, thus caused the trust crisis to accounting information. The quality of accounting information has become a serious problem of restriction and hinder Chinas economic development a big bottleneck, strengthen t