基于受托责任履行视角的会计职业道德建设的思考
【摘要】 本文从受托责任履行视角的会计职业道德出发，剖析了目前会计行业职业道德缺失的现状及原因，针对如何加强会计职业道德建设提出了具体对策，提出对其职业道德的认识及其标准的制定与实施就是该职业的抽象观念体系的重要组成部分，从而可迎接来自职业环境变化所带来的机遇和挑战。
【关键词】 受托责任；会计职业道德；缺失；原因；对策
【 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
