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社会主义会计职业道德是从事会计职业的人,在工作过程中所应遵循的、与其特定会计职业活动相适应的行为规范。社会主义会计职业道德,以共产主义道德为指导,又批判地继承了历史道德遗产。在今天改革开放新形势下,对会计人员的职业道德应提出更加严格的要求。我认为这些要求主要是: 一、顾大局,识大体。所谓顾大局,就是在经济工作中,时刻以国家利益,社会利益,整体利益,长远利益为先。顾大局,首先应维护国家利益,会计人员应站在国家利益的立场上,而不能站在本单位、小团体利益的立场上去损害国家利益。其次,顾大局,还应维护社会利益,有时为了社会效益,即使本单位吃点亏也应心甘情愿。目前,随意撕毁合同,任意拖欠别单位货款的问题日益增多,造成“三角债”遍布全国,坏帐率,死帐率上升,除与企业领导人的短期行为有关外,也是部分会计人员
Socialist accounting Professional ethics is engaged in the accounting profession who should follow in the course of their work, and its specific accounting professional activities to adapt to the code of conduct. Socialist accounting professional ethics, guided by the communist morality, but also critically inherited the historical moral heritage. Under the new situation of reform and opening up today, more stringent requirements should be put on the professional ethics of accountants. I think these requirements are mainly: First, take into account the overall situation, general understanding. The so-called “overall consideration” of the overall situation means that we always take the interests of our country, the community, the entire interests and the long-term interests first in our economic work. In the meantime, we should safeguard the interests of the entire country and accountants should stand on the position of national interests and not stand on the interests of our own units and small groups to undermine national interests. Second, taking into account the overall interests of the community, we should also safeguard the interests of the community. Sometimes, for the sake of social benefits, we should be willing to pay even for the loss of our unit. At present, the problem of arbitrarily tearing up contracts and arbitrarily defaulting on other units’ loans has caused the “triangular debts” to spread all over the country. The rate of bad debts and the increase in the rate of deaths have risen. Apart from the short-term behavior of business leaders, some accountants