【摘要】 会计作为商业活动一个至关重要的环节,其职业道德包含业务素质、能力素质、道德品质等方面。在具体的商业活动实现中,会计领域在职业道德方面还存在着一些不尽人意的问题。通过对会计职业道德现状分析和原因推导,提出相应的解决办法和建议,希望能对规范会计的职业道德、促进会计行业更好地发展有积极作用。更多还原

【Abstract】 As accounting is an important part of business activities, its professional ethics includes professional quality, ability quality, moral quality and so on. In the implementation process of business activities, there are still some unsatisfactory professional ethical problems in the field of accounting. Based on the analysis of the current situation and the cause deduction to accounting professional ethics, this paper puts forward corresponding solutions and suggestions, expecting to regulate accounting professional ethics and actively promote the development of accounting industry in a positive way.更多还原