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目前会计界已对会计人员职业道德规范进行了广泛地讨论,不少同志就如何加强会计人员自身的道德修养谈了看法,这是形成一个良好职业道德的内部因素。但是,在强调其内部因素的同时,也要注意职业道德形成的外因。唯物辩证法告诉我们,在承认内因对事物发展起决定作用的同时,不能忽视外因在一定条件下对事物能否发展、如何发展所起的决定性作用。所谓职业道德形成的外因,个人认为,可概括为会计人员的工作环境和工作条件。具体
At present, the accounting profession has extensively discussed the code of professional ethics of accountants. Many comrades have talked about how to strengthen the accountants’ own moral cultivation. This is an internal factor for forming a good professional ethics. However, while emphasizing its internal factors, we should also pay attention to the external causes of the formation of professional ethics. Materialist dialectics tells us that while recognizing that internal factors play a decisive role in the development of things, we can not neglect the decisive role played by external factors in the development and development of things under certain conditions. The so-called cause of the formation of professional ethics, personally think that can be summarized as accounting staff working environment and working conditions. specific