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随着改革开放的深入和社会主义市场经济体制的建立,社会对会计工作者提出了更高的要求,即会计从业人员必须利用会计信息,使相关方面正确决策、有效配置和使用资源,并且要及时防范和预警经营风险。而实现这些目标的关键是保证会计信息的质量,这就要求会计从业人员既要遵守会计执业行为的基本准则,也要具备良好的会计职业道德。因此加强会计道德教育,树立会计职业道德意识并转化为会计职业道德行为应成为会计工作者的自觉信念。一般来讲,会计从业人员的职业道德主要包括以下几个方面的内容:
With the deepening of reform and opening up and the establishment of a socialist market economic system, the society has put forward higher requirements on accounting workers that accounting professionals must make use of accounting information so that relevant parties can make the correct decisions and allocate and use resources effectively. Timely prevention and early warning of business risks. The key to achieve these goals is to ensure the quality of accounting information, which requires accounting practitioners should not only comply with the basic principles of accounting practice, but also have a good accounting professional ethics. Therefore, to strengthen accounting ethical education, establish accounting professional ethics awareness and translate into accounting professional ethics should become the conscious beliefs of accounting workers. In general, the professional ethics of accounting practitioners include the following aspects: