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财会人员的职业道德是指从事会计职业的人员应遵守的行为规范。财会人员职业道德水平的高低直接约束着财会工作服务质量。参谋水平及职能作用的发挥,影响着会计工作秩序和企事业经营管理的正常发展。根据近年来财务、税收、物价大检查中所查出的违法违纪现象,多数是财会人员的职业道德水平低下有直接关系,因此,必须加强财会人员的职业道德建设,重视职业道德教育,加强对财会人员职业道德的监督与检查,提高财会人员的专业素质和道德水平,以适应新形势下市场经济的需要。 一、根据《会计基础工作规范》中有关条例规定,财会人员的职业道德应体现在以下几方面: (一)坚持原则、遵纪守法、秉公办事
The professional ethics of accounting personnel refers to the code of conduct to be followed by those engaged in accounting profession. Professional and financial personnel level directly affect the quality of accounting services. Staff level and function of the play, affecting the accounting work order and the normal operation of enterprise management. According to the financial, taxation and price inspections in recent years, the phenomena of law and discipline found in most cases are directly related to the low level of professional ethics of accountants. Therefore, it is necessary to strengthen the professional ethics of accountants, emphasize the education of professional ethics, Supervision and inspection of professional ethics of accounting personnel, and improve the professional quality and moral standard of accounting personnel so as to meet the needs of a market economy in the new situation. First, according to “Regulations on Accounting Standards” in the relevant regulations, accountants professional ethics should be reflected in the following aspects: (A) uphold the principle of law-abiding, impartiality