摘要
我国社会经济的高质量发展以及市场经济机制的深化改革,要求进一步加强会计人员的职业道德建设,充分发挥会计人员在经济活动中的作用,使会计工作的效能得以充分体现。新形势下,对会计人员提出的要求越来越高,需要高度重视会计职业道德建设,充分认识到当前会计道德建设中存在的问题,切实落实职业道德建设,确保会计行业可以发挥自身应有的作用。基于此,重点探讨了市场经济时期会计职业道德建设的必要性,并提出了相应的建设策略。
The high-quality development of China's social economy and the deepening reform of the market economy mechanism require further strengthening the construction of accountants'ethics and giving full play to the role of accountants in economic activities,so that the efficiency of accounting work can be fully reflected.Under the new situation,the requirements for accounting personnel are getting higher and higher,and it is necessary to attach great importance to the construction of accounting ethics,fully recognize the problems existing in the current construction of accounting ethics,and earnestly implement the construction of professional ethics,and ensure that the accounting profession can play its due role.Based on this,this paper focuses on the necessity of the construction of accounting ethics in the period of market economy,and puts forward the corresponding construction strategies.
作者
李升龙
LI Sheng-long(Xinjiang Tianye Co.,Ltd)
出处
《当代会计》
2023年第4期12-14,共3页
Contemporary Accounting
关键词
职业道德
会计行业
市场经济
professional ethics
accounting profession
market economy
