基于受托責任履行視角的會計職業道德建設的思考 【摘要】 本文從受托責任履行視角的會計職業道德出發，剖析了目前會計行業職業道德缺失的現狀及原因，針對如何加強會計職業道德建設提出了具體對策，提出對其職業道德的認識及其標準的制定與實施就是該職業的抽象觀念體系的重要組成部分，從而可迎接來自職業環境變化所帶來的機遇和挑戰。 【關鍵詞】 受托責任；會計職業道德；缺失；原因；對策 【 Abstract 】 This paper, from the Angle of the duty of the accounting professional ethics, this paper analyzes the current accounting industry professional moral failings of the present situation and the reasons for how to strengthen accounting professional ethics construction puts forward the countermeasures, and puts forward the professional ethics and the understanding of the formulation and implementation of standard is the profession of abstract concept is an important part of the system, which can meet the change from professional environment with opportunities and challenges. 【 Key words 】 Accountability; The accounting professional ethics; Missing; Reason; countermeasures
