会计人员职业道德自律机制建设刍议

目的 加强会计人员职业道德观念和自律性，提高其自身素质。方法 通过切实有效的教育措施，提高会计人员综合素质；建立完善的法律体系和制约机制；实行财务公开，提高透明度和群众监督机制。结果 提高素质、法律体系、群众监智是会计人员职业道德自律机制建设的有效保证。结论 会计人员只有严格自律构筑起坚强有力的职业道德防线，才能有效地防止腐败，为建设小康社会做出贡献。

Discipline Mechanism Establishment of Accounting Staff

Intention: Enhancing accounting staff's professional morality notion and self-discipline and quality;Approaches: Improving comprehensive quality of accounting staff by efficient educational measurement;Establishing maturity law system and restrain system;Improving openness of the politics and mass superintend system.Outcome: Quality improvement,law and mass supervision proved effective guarantee to establish self-discipline on professional morality.Conclusion; Only by rigidly building defense could the accounting staff effectively prevent corruption and making contribution for prosperous society construction.