会计人员职业道德的管理与研究探析

摘要

Only by improving the qualify of professional ethics of accounting staff comprehensively, can untrue accounting information be prevented and economic crime is reduced. In this paper, the meaning of the quality of professional ethics, of the accounting staff and ways of improving their quality of professional ethics are expounded, meanwhile, management method and implementation process of accounting staff are also clarified.%只有全面提高会计人员职业道德素质,才能防止会计信息失实,减少经济犯罪.本文阐述了什么是会计人员职业道德,以及如何才能提高会计人员职业素质；同时还阐明了会计人员的管理方法及实施过程.