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多次和一些会计行家们闲谈,同感于“多栽花,少栽刺”一说对会计界影响之深,且心中大都装有几宗具体事例,甚或有自身的点滴际遇,用以佐证这一说法的效力。可如果谁偶尔提到公诸报端的那些打击报复会计人员的典型事例,便会异口同声地表现出对打击报复者的愤概和对被打击者的同情。探测他们的心境,无不是实事求是精神与会计职业道德在熠熠闪烁。由此使我想到会计职业道德的讨论上来。这讨论,自然是对会计人员本身的要求谈得多。可是,会计工作在一些单位受挫,甚至于会计人员的精神、肉体受辱,多是外部对会计职业道德建立的冲击。所以说,会计职业道德的建立和形成,除了财会人员自身努力以外,还需取得社会上和各个单位里各方面的
Talk to many accounting experts on many occasions and share the same feeling of being deeply influenced by the accounting profession with a lot of flowers and fewer plantings. Support the validity of this statement. But if the occasional references to the typical cases of retaliation accountants who have made public statements will unanimously show their indignation against the retaliation and sympathy for the besieged. Detect their state of mind, all is the spirit of seeking truth from facts and accounting professionalism shining. This reminds me of the discussion of accounting professional ethics. This discussion, of course, is much more demanding on accountants themselves. However, the accounting work has been frustrated in some units, and even the accountants’ spirits and physical humiliation are mostly the external shocks to the establishment of accounting professional ethics. Therefore, the establishment and formation of accounting professional ethics, in addition to their own efforts accounting staff, but also to obtain social and all aspects of the various units