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一、前言进入21世纪,市场经济正在强烈地冲击着中国社会一系列传统特征,会计作为一项经济管理活动与社会经济生活息息相关,会计人员更是处在财务管理活动的前沿。在一些消极环境影响下,会计人员的价值观念不可避免地受到影响。对于工会财会工作来说,虽同企业财会内容有所不同,但性质是一样的,工会财会人员同样必须遵守会计职业道德,才能在以职工为本、维护职工权益中胜
I. Introduction In the 21st century, the market economy is strongly impacting on a series of traditional characteristics of Chinese society. Accounting as an economic management activity is closely related to social and economic life. Accounting personnel are at the forefront of financial management activities. Under the influence of some negative environment, the accounting personnel’s values are inevitably affected. For trade union financial work, although with the contents of the enterprise accounting is different, but the nature is the same, the union financial accountants must also comply with accounting professional ethics, in order to employee-oriented, safeguarding the rights and interests of workers in the victory