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关于会计职业道德的讨论,各财会刊物发表了不少好文章。读后,颇受教益。但从总的倾向来看,偏重于对会计职业道德的概念、内容和文字上的表述较多,结合实际工作中存在的问题作深入浅出的论述较少。有的文章将一般社会道德、会计职业责任、会计法规制度、财经纪律等纳入会计职业道德,罗列了上十条,既不符合会计职业道德的内涵,也不简练。下面,谈几点刍荛之见,与财会同仁切磋。一、社会道德与职业道德密切相联,但不能等同,职业道德不应重复一般社会道德的内容。职业道德又叫行业道德,是一般社会道德原则在职业活动中的体现,是人们在
On accounting professional ethics discussion, the various financial publications published a lot of good articles. After reading, very teaching. However, from the perspective of general tendency, emphasis is placed on the more conceptual, content and textual representations of accounting professional ethics, and the discussion on the existing problems in practical work is less in simple terms. Some articles put the general social morals, accounting professional responsibility, accounting rules and regulations, financial discipline into accounting professional ethics, lists the top ten, neither connotation of accounting professional ethics, nor concise. Here, talk a few rumors, and financial accounting colleagues. First, social morals and professional ethics are closely linked, but not equal, professional ethics should not repeat the general social morals. Professional ethics, also known as industry ethics, is a manifestation of the general principles of social morals in professional activities.