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进行会计诚信与会计职业道德建设,必须坚持“以人为本”的理念,将会计诚信与会计职业道德建设和我国国情相结合,从我国几千年来积淀的优秀文化传统中充分汲取有益养分,并充分借鉴国外道德精华,将行业诚信与职业道德建设融汇于社会大众普遍道德的提升中。以社会公众道德的普遍提升为根本,以会计诚信与会计职业道德的进步为最终目标,两者相互促进、相互融合。
To carry out the construction of accounting integrity and accounting professional ethics, we must adhere to the concept of “people-oriented”, combine accounting integrity and the construction of accounting professional ethics with the national conditions of our country, fully absorb the beneficial nutrients from the excellent cultural traditions accumulated in our country for thousands of years, And draw lessons from the best foreign morality, industry integrity and professional ethics will be integrated in the general public to enhance social ethics. To the general promotion of social public morality as a fundamental to accounting integrity and accounting professional ethics as the ultimate goal of progress, the two mutually promote and integrate with each other.