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不知不觉已在会计行业工作了十八个春秋,但什么是会计精神,还真没深思过,在中国会计视野论坛上看到《财务与会计》(理财版)开展提炼财政精神和会计精神活动的消息,心中为之一动,不免说上几句。“会计精神”体现了会计人的自主意识、价值取向、精神气质,是会计人对优良传统的继承与创新。众所周知,会计的职业特点决定了会计人要有很强的政策性、理论性、实践性与原则性。会计精神要体现会计的本质与职能,会计工作的性质与特点。我所理解的会计精神是“良好操守、严谨工作、超然独立、
Unknowingly, I have worked in the accounting profession for eighteen years. However, what is accounting spirit? I really did not think about it. I saw the ”Finance and Accounting“ (Money Management Edition) in the Chinese Accounting Perspective Forum to refine the fiscal and accounting spirit Activities of the message, the heart of one move, can not help but say a few words. ”Accounting Spirit “ embodies the accountants’ sense of autonomy, value orientation and spirit, and is the accountant’s succession and innovation to the fine tradition. As we all know, the accounting profession determines the accountants have a strong policy, theoretical, practical and principled. The accounting spirit should reflect the nature and function of accounting, the nature and characteristics of accounting work. I understand the accounting spirit is ”good ethics, rigorous work, transcendental independence,