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会计人员是掌管钱财的。会计工作既涉及金钱,又涉及群众的利益和国家的财经政策,其岗位职责是极其重要的。岗位职责与职业道德,既有区别,又有着密切的联系:人们在执行岗位职责时,态度诚恳,言谈文雅,任务一定能完成得好,还会受到人们的赞扬;而另一种情况,态度生硬,言谈粗鲁,任务不一定能完成得好,甚至还会引出很多麻烦和纠纷来。从这一观点出发,我认为会计的职业道德应有下列四点。
Accountants are in charge of money. Accounting work involves not only money, but also the interests of the masses and the state’s financial and economic policies. Job responsibilities are extremely important. Job responsibilities and professional ethics have both the difference and the close connection: when people perform their job responsibilities, they have a sincere attitude and elegant speech, and the tasks will surely be completed well and will be praised by people. In the other case, attitudes Blunt, rude speech, the task may not be able to complete well, and even lead to many troubles and disputes. From this point of view, I think accounting professional ethics should have the following four points.