摘 要
随着知识经济时代的到来，会计环境也变得日趋复杂。会计环境的变化会对会计职业道德产生了重大影响，反之，会计职业道德又通过各种手段和形式影响着会计环境。由于受到内外部会计环境影响，使得会计从业人员不能很好地履行会计职业道德。会计从业人员置身于会计环境之中，其行为必然受到会计环境的影响，要形成良好的会计职业道德习惯，除了需要科学的会计信息标准、严格的法律制度和完善的监督机制外，改善会计工作的环境是十分重要的。一个良好的会计环境无疑会对会计职业道德行为产生积极有效的影响。本文主要分四部分，第一部分会计职业道德及会计环境的内涵。第二部分是会计职业道德与外部环境的关系。第三部分是我国会计职业道德的现状及其原因分析。第四部分主要对会计职业道德建设与改善会计环境的建议。
关键词：会计环境；会计职业道德；影响；改善；
Abstract
With the advent of the era of knowledge economy, accounting environment is becoming increasingly complex. Accounting professional ethics of accounting changes in the environment will have a significant impact on the contrary, the accounting professional ethics through various means and forms of influence accounting environment. Due to the environmental impact of internal and external accounting, accounting practitioners can perform accounting professional ethics. Exposure to accounting practitioners in the accounting environment, their behavior will be subject to the accounting environment, to form good habits of the accounting professional ethics, in addition to the need for scientific accounting standards, strict legal system and perfect the supervision mechanism, improving accounting the environment is very important. A good accounting environment will undoubtedly accounting ethical behavior to produce positive and effective impact. This article is divided into four main parts, the first connotation of accounting ethics and accounting environment. The second part is the relationship between accounting professional ethics and the external environment. The third part is the Current Status and Causes of China’s accounting professional ethics. The fourth part of the construction of accounting ethics and to improve the accounting environment.
Keywords: Accounting environment； Accounting ethics；Affect；mprove；
目 录
2.4.2会计职业道德建设也是社会主义精神文明建设的内容. 6
