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事业单位是辅助政府机关进行行政管理和公益服务的一些政府职能部门,其在国家经济转型和社会转型时期所拥有的特殊职能作用。事业单位财务人员在事业单位中占有重要的工作地位,加强事业单位财务人员职业道德建设更具有丰富的内涵。文章分析了目前事业单位会计职业道德方面存在的现状,寻求提高财务工作人员职业道德素质的新途径。
Institutions are some government departments that assist government agencies in their administration and public service, and they have special functions during the period of national economic restructuring and social transformation. Institutional financial officers occupy an important position in the public institutions, and strengthen the construction of professional staff of financial institutions more rich connotation. The article analyzes the current status quo of accounting professional ethics in public institutions and seeks for a new way to improve the professional ethics of financial staff.