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21世纪的中国经济发展迅速,2014年改革的一系列举措也将很程度上善中国经济的中长期增长潜能,随着经济的发展显得会计也越来越重要,人们也越来越多地关注他们的执业行为和执业规范,提出遵纪守法、爱岗敬业、诚实守信、客观公正、廉洁自律等一系列要求,这对会计人员的评价与考核提出了挑战,需要、公开、客观、双向、发展性、全方位的考核,培养出专业的、高技能的、高能力的、拥有高尚职业道德的会计人员,为企业创造高效率,为中国经济做出推动之力。
In the 21st century, the rapid development of China’s economy and the series of measures for the reform in 2014 will also greatly enhance the medium- and long-term growth potential of China’s economy. With the development of economy, accounting has become more and more important. People are also paying more and more attention Their practice and code of practice, put forward a series of requirements such as law-abiding, dedication, honesty and trustworthiness, objectivity and fairness, honesty and self-discipline. This poses challenges to the evaluation and assessment of accountants. They need to be open, objective, Developmental and all-round assessment, and cultivate professional, highly-skilled and highly capable accountants with noble professional ethics, creating high efficiency for the enterprise and promoting the Chinese economy.