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社会主义荣辱观是胡锦涛总书记3月4日看望出席全国政协十届四次会议的委员时提出的,其主要内容概括为“八荣八耻”。会计职业道德是指财会人员在其特定的财会工作中的各种行为规范的总和。本文结合以“八荣八耻”为主要内容的社会主义荣辱观论述了其对我国会计职业道德建设的指导作用,具有较强的现实意义。
The socialist concept of honor and disgrace was put forward by General Secretary Hu Jintao when he visited members of the Fourth Session of the Tenth CPPCC on March 4 and summarized the main content of which was “Eight Honors and Eight Disgraces.” Accounting Professional ethics refers to the sum of various codes of conduct of accounting personnel in their specific accounting work. Combining the socialist concept of honor and disgrace with “Eight Honors and Eight Disgraces” as the main content, this article discusses its guiding role in the construction of accounting professional ethics in our country, which is of great practical significance.