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会计职业道德宣传教育是今年会计管理工作的一项重要内容。为此,财政部编写了《会计职业道德》教材,印发了《关于开展会计职业道德宣传教育工作的通知》,并把会计职业道德列为今年会计人员继续教育的主课。所有这些,无疑是非常必要的。 会计工作是市场经济活动的一个重要组成部分,其职能主要是为各项经济活动提供会计信息或鉴证服务,工作质量的优劣直接影响着投资人、经营者和社会公众的利益,进而影响着整个社会的经济秩序。在经济活动中要利用会计信息进行科学正确的决策,有效配置和使用资源,防范并预警经济风险,保证市场经济有序运行。会计工作者为了实现这些目标,除了将本职工作置于法律、法规的约束和规范之下,还必须具备与其职能相适应的职业道德水准。
Accounting ethics education is an important part of this year’s accounting management. To this end, the Ministry of Finance has compiled the “Accounting Professional Ethics” teaching materials, issued the “Notice on Carrying out the Publicity and Education of Accounting Professional Ethics” and listed accounting professional ethics as the main course of continuing education for accounting personnel this year. All of this is undoubtedly necessary. Accounting work is an important part of market economy activities. Its main function is to provide accounting information or authentication services for various economic activities. The quality of work directly affects the interests of investors, managers and the general public, which in turn affects Economic order throughout society. In economic activities, we should make use of accounting information to make scientific and correct decisions, allocate and use resources effectively, prevent and forewarn economic risks and ensure the orderly operation of the market economy. Accounting workers in order to achieve these goals, in addition to their own work under the constraints of laws and regulations and norms, but also must have the appropriate professional ethics level.