浅议会计人员职业道德

摘要

当前，我国会计职业道德存在的问题，主要体现在会计人员职业道德的意识相对薄弱，存在票据凭证的作假行为；唯利是图，采用多种手段损害企业利益；违背准则，存在舞弊现象，给企业造成严重后果及损失等方面。导致会计信息失真的原因主要是企业内部控制不健全，会计制度和规定让不法工作人员有机可乘，存在局限性，外部监督制度缺陷，惩罚过轻，对有异心的会计信息使用者不足以构成威胁等。会计人员职业道德的提高不是立竿见影的，是一个长期的工程，不仅仅需要会计人员自身努力，更需要社会各方的监督支持，积极营造健康和谐的空间环境，对会计人员道德素质的提高有着深远的促进力。%Main problems for the professional ethics of accounting personnel in China are weak awareness of professional ethics;falsifica-tion of financial documents, venality by multiple means, damaging the benefit of enterprises;fraudulent practices, resulting in serious con-sequences and damages. The causes for accounting information distortion include poor internal control of enterprises, unsound accounting system and regulations, external supervision system deficiency, and mild punishment failing to scaring away potential accounting regulation breakers. The promotion of professional ethics of accounting personnel is a long term project, demanding the effort of both accountants and all social circles in building a harmonious environment.