注册会计师职业道德建设的途径

注册会计师（以下用英语缩写ＣＰＡ）的职业道德是要恪守独立、客观、公正，ＣＰＡ的显著特点是他律，因此，加强ＣＰＡ职业道德建设就尤显重要。ＣＰＡ职业道德建设应从借鉴、继承我国传统道德规范，要符合社会主义的道德规范，要同国际会计普遍道德规范相协调三方面入手。

The Way to the Professional Moral Construction of the Registered Accountant

Scrupulously abiding by the independence,objectivity and fairness are professional ethics of the certified public accountant (CPA).His-discipline is the outstanding characterstic,therefore,it is important to strengthen theprofessional ethics construction of CPA. The professional ethics construction of should start with three aspects:using our traditional code of ethics for reference and inheriting it,conforming to socialist code of ethics and being in coordination with the geneml code of ethics of international accounting