论会计人员的素质与职业道德

摘  要
就我国目前形势来看，会计人员素质、职业道德与他们在经济中所处的重要地位极不适应。因此，重视我国会计人员素质的现状，提高会计人员素质，使之不断适应社会主义市场经济的发展。会计人员职业道德是会计人员在进行会计活动、处理会计关系时所形成的职业规律、职业观念和职业原则的行为规范总和。既是会计行业对本行业在职业活动中的行为准则，又是会计行业对社会所应负的责任义务。因此，注重会计人员职业道德建设，对于规范经济运行，加强财经管理，提高经费效益至关重要。应从加强会计人员职业道德的规划建设，强化行业监督；营造良好的会计从业环境；重视会计职业道德教育；加强会计人员的自身职业道德修养等方面采取措施，加强会计人员职业道德建设。

关键词：会计人员；职业道德；人员素质

Abstract

China's current situation, the quality of accounting personnel, occupation morality and their economy in which the important position of extremely incommensurate. Therefore, attention to China's accounting staff quality status, to improve the quality of accounting personnel, to adapt to the development of the socialist market economy. Accountant occupation morals is the accounting personnel in the accounting treatment of accounting activities, relationship formed during the occupation, occupation and occupation concept regulation law principles of the sum of the code of conduct. Since the accounting profession to the industry in the occupation activity behavior criterion, is also the accounting profession to the social responsibilities duties. Therefore, pay attention to the accountant occupation morals construction, to standardize the economic operation, strengthen financial management, raise fund benefit essential. We should strengthen the accountant occupation morals in the planning and construction, strengthen the industry supervision; to create a good environment of accounting practitioners; accounting occupation moral education; to strengthen the accounting personnel's own occupation morality and adopt measures, strengthen the construction of occupation morality of accounting personnel.

Keywords: Key words: accountant，occupation morals，quality of personnel

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