会计职业道德和管理会计人才培养省思（Accounting professional ethics and training of management accounting personnel）.docVIP

会计职业道德和管理会计人才培养省思（Accounting professional ethics and training of management accounting personnel） Accounting professional ethics and training of management accounting personnel The accounting occupation morality is to be followed in accounting practice, reflect the accounting occupation characteristics, organization internal management in organization and external parties and the relationship between accounting occupation technical and social behavior standards and norms, is the accounting personnel should follow the code of ethics and occupation discipline, is a concrete manifestation of occupation ethics in the accounting practice. I. Analysis of the current situation of accounting professional ethics in China The China economy is facing an era of network and information since the entry into WTO and the great challenges, market economy is a strong and deep impact and change Chinese society a series of traditional features, so there is an urgent need to establish and adapt to the socialist market economy and moral system. The accountant is a special industry engaged in accounting and financial management, provide economic information, which is directly related to the work units, accounting personnel, related units and individual countries and other business interests, thus accounting personnel occupation moral quality will directly affect the accounting functions, affecting the users decision-making information, and the impact of economic, political and moral standard of the whole society. Therefore, it is of great practical significance to strengthen the professional ethics construction of accounting personnel. The problems in accounting professional ethics are as follows: firstly, the accountants professional ethics are weak, which lead to falsification, alteration, concealment of accounting information and the use of their position for personal gain. Second, the accounting staffs lack of integrity concept, a large number of economic crimes and corrupt practices