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会计的职业道德,就整个行业来说,要体现会计的基本职能,反映会计职业活动的特征.在实践中,人们要求会计客观地反映经济过程,有效地监督经济活动,全面核算经济效果,经常分析经济情况,及时提供经济信息,正确预测经济前景,善于参与经济决策,为不断提高企业的活力和素质服务.从这个基本点出发,我认为,应当把如实反映、有效监督作为会计职业活动的特征,并以它来规范会计的职业道德. 如实反映,就是如实反映经济活动情况.要做到如实反映,就要求我们会计人员及时记好帐,算好帐,报好帐,不做假
Accounting for professional ethics, the entire industry, it is necessary to reflect the basic functions of accounting to reflect the characteristics of accounting professional activities.In practice, people require accounting objectively reflect the economic process, effective monitoring of economic activity, a comprehensive accounting of economic effects, often Analyze economic conditions, provide timely economic information, correctly predict economic prospects, be good at participating in economic decision-making, and constantly improve the vitality and quality of enterprises. Starting from this basic point, I think it is necessary to truly reflect and effectively supervise as accounting professional activities Characteristics, and use it to regulate accounting professional ethics.Firmly reflected, is the true reflection of economic activity. To be truthfully reflected, we need to accountants in a timely manner good account, calculate the account, reported good account, do not make false