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会计工作涉及社会经济生活的方方面面,经济越发展,会计工作越重要。然而,在社会主义市场经济体制逐步完善的今天,“会计职业道德滑坡”仍然是我国经济生活中的一个突出问题。这不仅对社会和公众利益造成损害,而且对市场经济秩序构成严重威胁。会计职业道德是社会道德体系的一个分支,是在会计具体工作实践中逐渐形成的、正确处理会计活动中人与人、人与企业、人与社会之间关系的行为规范与准则。
Accounting work involves all aspects of social and economic life, the more economic development, the more important accounting work. However, with the gradual improvement of the socialist market economic system today, the “slip in accounting professional ethics” remains a prominent issue in our economic life. This not only damages social and public interests, but also poses a serious threat to the market economic order. Accounting professional ethics is a branch of social morality system, and it is a code of conduct and guideline that is gradually formed in the practice of accounting practice to correctly handle the relationship among people, people and businesses, people and society in accounting activities.