会计人员职业道德规范的研究摘 要
会计工作沙及社会经济生活各方面，经济与社会事业越发展，财会工作就越重要，作为“反映、监督与控制”财务运行的主体—会计人员责任重大，因而会计人员职业道德规范建设在当前社会主义市场经济条件下显得尤为重要。在我国，建立会计人员职业道德规范的工作还只是开始，实践不多，经验也有待积累。但改革开放以来的实践已经说明，开展这项工作非常必要，是整领会计工作秩序、完善社会主义市场经济体制的重要手段之一。
关键词：会计；职业道德；规范；建设
Abstract
Accounting work sand and social economic life in the career, economic and social development, finance the more important, as "reflect, supervision and control the main bodies of the" financial accounting personnel -- great responsibility, thus accounting personnel professional ethics in the current construction of socialist market economy condition appear particularly important. In our country, establish the accounting personnel professional moral standard work was just beginning, practice also needs to be few, experience accumulated. But since reform and opening up the practice has proved, carry out the work very necessary, is the whole brought accounting work order, improve socialist market economy important means one.
Keywords: the accounting professional ethics construction
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