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案例一分析与提示1、王晴关于会计职业道德概念的观点不正确。正确的观点是:会计职业道德是指会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范。2、周雯关于会计职业道德与会计法律制度两者在性质、实现形式上都一样的观点不正确。正确的观点是:会计职业道德和会计法律制度两者在性质和实现形式上不同。在性质上,会计法律制度通过国家机器强制执行,具有很强的他律性;会计职业道德主要依靠会计从业人员的自觉性,具有很强的自律性。在实现形式上,会计法律制度是通过一定的程序由国家立法机关或行政管理机关制定的,其表现形式是具体的、明确的、正式形成文字的成文规定;会计职业道德出自于会计人员的职业生活和职业实践,其表现形式既有成文规定,也有不成文的规范,存在于人们的意识和信念
Case Analysis and Tips 1, Wang Qing’s view on the concept of accounting professional ethics is not correct. Correct point of view is: accounting professional ethics refers to accounting professional activities should be followed, reflecting the characteristics of accounting occupation, accounting profession to adjust professional codes of conduct and norms. 2, Zhou Wen On the accounting profession and accounting legal system both in nature, to achieve the same form is not correct view. The correct view is: both accounting professional ethics and accounting legal system in the nature and form of realization of different. In nature, the legal system of accounting is enforced by state machines and has strong self-discipline. Accounting professional ethics mainly rely on the consciousness of accounting practitioners and has strong self-discipline. In the realization of the form, the legal system of accounting is established by the national legislature or the administrative organ through certain procedures, and its manifestations are specific, explicit and formal written provisions; the professional ethics of accounting comes from the profession of accountants Life and professional practice, its manifestations, both written and unwritten norms, exist in people’s consciousness and belief