论文部分内容阅读
会计实务处理一直以来是财会人员在从事会计工作中予以重点研究的项目课题,同时也是会计人员权属职责的一种基本表现。同样处在当前市场经济高标准要求下,企业财会人员的会计实务处理也更具挑战性,除要保障基本会计科目相关实务处理内容的执行成果,也更需要企业财会部门能够对会计人员职业道德提升予以重视,以更好的发挥自身职责,避免财务信息造假、舞弊等恶劣、违规事件发生,保障财务信息完整性与真实性。因此,企业组织机构需要就会计环境下的会计职工职业道德建设予以重点关注。
Accounting practice has always been accounting personnel in the accounting profession to be focused on the research project, but also a basic manifestation of accountants’ ownership responsibility. Also under the current high standards of market economy, the accounting practices of enterprises ’accounting personnel are also more challenging. In addition to guaranteeing the implementation of the basic accounting subjects related to substantive matters, it is even more necessary for the enterprises’ accounting departments to assess the accounting profession’s professional ethics Enhance attention, in order to better play their own responsibilities, to avoid financial fraud, fraud and other harsh, non-compliance incidents, to ensure the integrity and authenticity of financial information. Therefore, the organizational structure of enterprises needs to pay more attention to the construction of professional ethics of accounting staff in accounting environment.