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会计职业道德足一般社会公德在会计工作中的具体体现,是引导、制约会计行为,调整会计人员与社会、会计人员与不同利益集团以及会计人员之间关系的社会规范。新《会计法》第三十九条规定:“会计人员应当遵守职业道德,提高业务素质,对会计人员的教育和培训工作应当加强。”这是我国会计史上第一次以法律的形式对会计人员职业道德教育与培训作出的规定,体现了新时期党和国家对会计职业道德建设高度重视。会计理论工作者应积极行动起来,以江泽民总书记“以德治国”重要思想为契机,探讨在会计领域如何加强与完善职业道德问题。
Accounting professional ethics is a concrete manifestation of general social morals in accounting work. It is the social norms guiding and restricting accounting behavior and adjusting the relationship between accounting staff and society, accounting staff, different interest groups and accountants. Article 39 of the new Accounting Law stipulates: “Accountants shall abide by their professional ethics and improve their professional qualifications, and shall strengthen the education and training of accountants.” This is the first time in our country’s accounting history that accounting is conducted in the form of law The provisions on the education and training of personnel ethics embody the great importance attached by the party and the state to the construction of accounting professional ethics in the new period. Accounting theory workers should take positive action and take General Secretary Jiang Zemin’s important idea of “governing the country with virtue” as an opportunity to discuss how to strengthen and perfect the professional ethics in the accounting field.