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会计职业道德作为调整会计职业关系的职业行为准则和规范,在会计职业活动中起着不容忽视的作用。会计职业道德是对会计法律制度的重要补充、是规范会计行为的基础、是实现会计目标的重要保证、是会计人员提高素质的内在要求。会计职业道德作为社会道德的一个组成部分,是完善社会道德体系的重要方面,是先进文化的重要内容,也是新世纪全面建设小康社会,加快改革开放和现代化建设步伐,顺利实现第三步战略目标的重要前提。
Accounting professional ethics as a professional accounting standards to regulate occupational behavior and norms in accounting professional activities can not be ignored. Accounting professional ethics is an important complement to the accounting legal system is to regulate the basis of accounting practices is to achieve an important guarantee of accounting objectives, accounting personnel to improve the quality of the internal requirements. As an integral part of social morality, accounting occupation morality is an important aspect of perfecting the social morality system and an important part of advanced culture. It is also the goal of building a moderately prosperous society in all respects, accelerating the pace of reform and opening up and modernization, and successfully realizing the strategic objectives of the third phase The important premise.