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《财务与会计》去年5、8两期有关职业道德的文章中,分别把“正确反映”和“真实、正确、完整、及时和合法的反映”作为会计职业道德的最低标准,虽都有一定的道理,但都基于一个推断,即“反映”是会计的最基本职能,因而会计职业道德的最低标准只能包含于“反映”之中。这个推断是错误的,至少是不全面的,道理很简单。作为会计的一种职能,“反映”并不一定都是正确、真实、完整和及时的,而作为道德标准,则必须做到正确、真实、完整与及时。然而这些要求,决不是“反映”自身——记帐、算帐和报帐能够
Accounting and Finance Last year’s Articles 5 and 8 of the articles on professional ethics, the “correct reflection” and “true, correct, complete, timely and legitimate reflection” as the lowest standard of accounting professional ethics, Although there is some truth, they are all based on the assumption that “reflection ” is the most basic function of accounting. Therefore, the minimum standard of accounting professional ethics can only be contained in “reflection ”. This inference is wrong, at least not comprehensive, the reason is very simple. As a function of accounting, “reflection” is not always true, true, complete and timely, and as a moral standard, it must be correct, true, complete and timely. However, these requirements are by no means “reflect ” itself - accounting, accounting and posting can