论会计人员职业道德.docx

摘要在市场经济条件下，会计人员是多元利益主体的中心，会计人员职业道德水平如何，关系到国家财经法规能否贯彻执行，经济秩序能否维护。经济发展能否促进。从事会计职业的人们道德失范，违法违纪，就容易上犯罪的道路。会计人员职业道德是会计人员在工作中应当遵循的与其特定职业活动相适应的行为规范。加强会计人员职业道德建设是当今知识经济时代的呼唤，也是社会发展趋势。会计职业道德好坏是导致会计信息失真，影响会计工作质量的关键所在。随着社会主义市场经济的逐步建立，会计工作人员弄虚作假以至会计信息失真导致经济损失的现象时有发生，会计工作遇到了许多新的挑战。因此，加强会计职业道德建设是摆在我们面前一项十分紧迫而重大的任务。会计职业道德作为一种引导、制约会计行为，调整会计人员与社会、企业单位和不同利益集体以及会计人员之间关系的社会规范，它在社会主义市场经济的今天尤其显得重要。在会计职业道德建设中，应处理好会计职业道德与会计信息失真、会计行为环境、会计职业道德教育以及会计职业道德评价体系等的关系。　　【关键词】会计人员；职业道德；建设；教育AbstractUnder the conditions of market economy, the accountant is the center of the DuoYuan benefit main body, the accountant professional moral level how, related to the national financial regulations can be carried out and economic order can be maintained. Can promote economic development. The people engaged in accounting professional morality, violations of law and discipline, it is easy on the way of crime. Accounting personnel professional ethics is the accounting personnel in the work of specific profession shall follow its activities to adapt code of conduct. Strengthening the accounting personnel professional moral construction is the knowledge economy era, is the call of the social development trend. The accounting professional ethics is good or bad in the accounting information distortion, influence the quality of the accounting work key. Along with the socialist market economy, the establishment of accounting personnel to cheat the distortion of accounting information cause economic losses frequently occurred, accounting work met many new challenges.Therefore, strengthen accounting professional ethics construction before us is a very urgent and important tasks. The accounting professional ethics as a guide and restricting the accounting behavior, adjust the accounting personnel and society, enterprise unit and different interest group and accounting personnel of the relationship between social norms, it in the socialist market economy is especially important today. In the accounting professional ethics