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会计职业道德是指在会计职业活动中应遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范。我国《会计基础工作规范》根据我国的国情和现有的会计职业道德规范,结合国际上会计职业道德的一般要求,规定了会计人员职业道德的内容为:爱岗敬业、熟悉法规、依法办事、客观公正、搞好服务、保守秘密。
Accounting professional ethics refers to the occupational behavior standards and norms that should be followed in accounting professional activities and reflect the occupational characteristics of accounting and adjust the occupational relationship of accounting. According to China’s national conditions and existing accounting professional ethics, combined with the general requirements of accounting ethics in the world, the “Accounting Standards Working Rules” stipulate the professional ethics of accountants as follows: dedication, familiarity with laws and regulations, handling according to law, Objective and fair, do a good job in service, keep the secret.