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《财务与会计》1986年第5期刊载了谢咸临同志的“会计职业道德的最低标准是‘正确反映’”一文,读后颇受启迪,但斟酌之余,似觉该文所述,尚不够全面.对此,略抒管见,冀求就正. 社会主义的会计职业道德,是共产主义职业道德总体构成的组成部分之一.其道德的根本原则是忠于共产主义的集体主义,即个人利益必须服从企业利益,企业利益必须服从社会整体利益.这是会计职业道德的出发点和归宿.会计职业道德对会计行为的调节,是一种意识的观念化的机制.其机制运行的客观效果如何,则要通过会计工作质量来具体体现.换言之,就是需要有一定的会计行为结果作为道德标准,
“Finance and Accounting”, No. 5, 1986, published Comrade Xie Xianlin, “The minimum standard of accounting professional ethics is the article” Correctly Reflecting ", which was quite enlightening after reading. However, Is not enough comprehensive .Therefore, a little sketch, seeks to be correct.The socialist accounting professional ethics, is an integral part of the composition of the communist occupation moral one of its fundamental principles of morality is loyal to communism collectivism, namely Personal interests must obey the interests of enterprises, and the interests of enterprises must obey the interests of the whole society.This is the starting point and destination of accounting professional ethics.Adjustment of accounting professional ethics to accounting behavior is a conceptualized mechanism of consciousness.The objective effect of its mechanism operation How, then through the accounting quality of work to concretely reflect.In other words, is the need for a certain accounting behavior as a result of moral standards,