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陶贵良同志提出会计职业道德是“实事求是,廉洁奉公”。(见《广西会计》1987年第1期),笔者亦有同感。但是还想补充一句:“浪费可耻,勤俭为荣”,似更完整。我们知道,道德是一种社会意识形态。对待物质财富的消费,采取挥霍无度或勤俭节约的态度,是剥削者与劳动人民不同思想意识的表现。剥削者的财富是无偿占有别人的剩余劳动,因此他们吃喝玩乐就挥金如土;劳动人民的财物,是凭自己的劳动所创
Tao Guiliang proposed accounting professional ethics is “seeking truth from facts, honest and serve the public.” (See “Guangxi Accounting” 1987 first period), I agree. But I would also like to add: “It is shameful to be wasted, and proud to be thrifty.” It seems more complete. We know that morality is a social ideology. Treating the consumption of material wealth and adopting the attitude of extravagance or diligence and frugality is a manifestation of the different ideologies of the exploiters and the working people. The wealth of the exploiters is the surplus labor that takes possession of others for no charge, so that they eat and drink so much money is expended; the working people’s property is created by their own labor