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会计职业道德教育,是会计职业道德活动的重要形式,是使外在的会计职业道德规范得以转化为会计人员内在品质和行为的有效途径。我国会计职业道德教育的主要内容应该包括职业基本教育、服务宗旨教育、职业精神教育和遵纪守法教育。加强会计职业道德教育应采取的方式有理论联系实际的方式、个人示范与集体影响相配合的方式、正确引导和舆论扬抑相统一的方式。
Accounting professional ethics education is an important form of accounting professional ethics activities and an effective way to transform external accounting ethics into accounting personnel internal quality and behavior. The main content of the accounting professional ethics education in our country should include the basic education of vocational education, the education of service purpose, the professionalism education and the law-abiding education. The ways to strengthen accounting professional ethics education should be based on the way of combining theory with practice, the way of combining individual demonstration and collective influence, and the correct guidance and public opinion to promote the unity of phase.