摘要
会计职业道德，就是会计人员在日常工作中正确处理人与人之间经济关系和正确处理会计业务的行为规范总和，即会计人员从事会计工作应遵循的道德标准。会计职业道德好坏是保证会计信息真实性、影响会计工作质量的关键所在。因此，加强会计职业道德建设，不断提高会计人员职业道德修养水平和业务素质，具有重要的现实意义。本文从探讨会计职业道德的内容入手，剖析了它与外部环境的关系，分析了目前我国会计人员职业道德的现状，指出了导致会计职业道德水平下降的原因，并在此基础上就如何加强会计职业道德体系建设和外部环境建设提出了相关建议。
关键字：会计职业道德；会计外部环境；会计体系
The accounting professional ethics and measures
ABSTRACT
The accounting professional ethics, is the accounting personnel in daily work correctly handle the economic relationship between people and deal with accounting business codes of conduct sum, namely the accounting personnel engaged in accounting work should follow moral standards.The accounting professional ethics is to guarantee the quality of accounting information authenticity, influence the quality of the accounting work key.Therefore, strengthen accounting professional ethics construction, and constantly improve the accounting personnel professional moral level and professional quality, has the important practical significance.This paper discusses the content of the accounting professional ethics, analyzed it and the relationship between the external environment, analyses the current accounting personnel in the present situation of professional ethics, and points out that the cause of the accounting professional ethics the causes for the deterioration of the level, based on this and how to strengthen the accounting professional ethics construction system and the external environment construction puts forward related Suggestions.
Key words: Accounting professional ethics; Accounting external environment; Accounting system.
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