加强职业道德教育提高会计人员素质

• 作 者: 李冬梅
• 机 构: 长春中医药大学附属医院,
• 出 处: 吉林省教育学院学报(学科版)
• 发表日期: 2010年12期
• 关键词: 职业道德教育 规范会计行为 会计制度准则 维护市场经济秩序

随着我国社会经济的快速发展,经济活动日益频繁,会计工作在整个经济工作的地位日益重要,会计职业道德建设是经济管理和会计工作的基本环节,是会计信息质量的根本保障,它直接关系到国家政策的贯彻执行、各种会计行为的规范,更关系到人民群众的切身利益。

With the rapid development of social economy in our country, the economic activities become more and more frequent. The accounting job plays an increasingly important role in the whole economy. The construction of accounting professional ethics is the basic link of economic management and accounting. It is the fundamental guarantee of the quality of accounting information. It is directly related To the implementation of national policies, norms of various accounting practices, but also related to the vital interests of the people.