作　　者： (陈若愚）;

机构地区： 南开大学商学院,天津300071

出　　处： 《科教文汇》 2017年第26期82-83,共2页

摘　　要： 会计职业道德是会计人员在职业活动中必须遵循的行为准则,会计职业道德在日常职业活动中体现为遵法守信、履行责任、技能娴熟与严谨慎行。加强会计人员职业道德教育,应从健全行业法律法规、完善职业行为规范、优化监督考评机制和注重从业者综合素质培养抓起。 Accounting professional ethics is the code of conductthat accounting personnel must follow in professional activities. Indaily professional activities, accounting professional ethics mainlyincludes abiding by the law and keeping faith, performing theirduties, having proficient skills and behaving well. To strengthenthe professional ethics education of accounting personnel, weshould make efforts from improving laws and regulations for theindustry, improving the professional code of conduct, optimizingthe supervision and evaluation mechanism, and paying attentionto comprehensive quality cultivation.

关 键 词： 会计 职业道德 困境 思考