现代会计人员职业道德建设的若干思考

THOUGHTS ON THE CONSTRUCTION OF PROFESSIONAL ETHICS FOR MODERN ACCOUNTING PERSONNEL

关键词:  会计人员  职业道德  对策建议

Key words:  accounting personnel  professional ethics  suggestions and countermeasures

摘要:

会计职业道德建设对会计工作至关重要，是会计行为的规范，2023年财政部发布《会计人员职业道德规范》对新时代会计人员职业道德提出了新的要求，不断加强会计人员职业道德建设是经济管理工作的一项重要的、不容忽视的问题。文章以会计人员职业道德规范为视角，阐述了会计人员职业道德规范的基本内涵、具体要求和重要意义，剖析了现代会计人员职业道德建设所面临的挑战，存在培训不足、监管不足、缺乏评价体系等现象。针对性提出了加强会计人员职业道德建设的对策建议。以期落实落细会计人员职业道德规范，让会计人员做好新时代“坚持诚信，守法奉公，坚持准则，守责敬业，坚持学习，守正创新”的践行者，为我国会计人员职业道德建设提供理论支持和实践指导，促进会计人员道德素质得到稳定提升。

Abstract:

The construction of accounting professional ethics is crucial for accounting work and serves as a standard for accounting behavior. The Code of Professional Ethics for Accounting Personnel released by the Ministry of Finance in 2023 put forward new requirements for the professional ethics of accounting personnel in the new era. Continuously strengthening the construction of accounting personnel professional ethics is an important and cannot be ignored key concern in economic management work. From the perspective of the professional ethics standards for accounting personnel, this research elaborated the basic connotation, specific requirements, and important significance of the professional ethics standards for accounting personnel, and analyzed the challenges faced by modern accounting personnel in the construction of professional ethics, including insufficient training, inadequate supervision, and a lack of evaluation system, then put forward targeted suggestions to strengthen the professional ethics construction of accounting personnel, so as to implement and refine the professional ethics standards for accounting personnel, and enable them to become practitioners of the new era of "adhering to integrity, obeying the law and serving the public, adhering to standards, being responsible and dedicated, adhering to learning, and adhering to integrity and innovation", and provide theoretical support and practical guidance for the construction of professional ethics for accounting personnel in China, and promoting the stable improvement of their moral qualities.