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会计职业道德是指从事会计职业的人们在会计工作中所应遵循的,与会计职业活动相适应的行为规范。会计是一个技术性与政策性很强的职业,由于企业的经济活动及其会计核算涉及到方方面面的利益,加上经济业务的复杂性和不确定性,以及会计方法本身的可选择性,使会计人员在处理经济业务时,不但需要遵循经济法规等,还要根据自身的价值观做出判断。会计人员在对外披露会计信息,在遵循国家有关财务管理、资金结算、税收法律制度、社会保险等方面都面临着法律和职业道德规范问题。因此,会计师拥有会计职业必备的独立性、公正性等职业道德至关重要。
Accounting Professional ethics refers to the people who engaged in accounting profession should follow in the accounting work, and accounting professional activities to adapt to the code of conduct. Accounting is a highly technical and policy occupation, as the economic activities of enterprises and their accounting involves all aspects of the interests, coupled with the complexity and uncertainty of economic operations, as well as the optional accounting method itself, so that accounting When dealing with economic business, personnel not only need to comply with economic laws and regulations, but also make judgments based on their own values. Accounting personnel in the external disclosure of accounting information, in compliance with the relevant state financial management, capital settlement, tax legal system, social insurance and other aspects are facing legal and professional ethics issues. Therefore, accountants have the necessary independence of the accounting profession, fairness and other professional ethics is essential.