在经济飞速发展的今天,人们对物质生活水平的需求与追求,达到空前的膨胀。面对金钱的诱惑,财务人员挪用公款、监守自盗的案例,也是屡见不鲜,部分案件涉案金额之大,令人叹息。因而,笔者认为,研究如何提高财务人员的职业道德与修养,具有重要的现实意义。 In today’s rapid economic development, people’s demand for and pursuit of the material standard of living have reached an unprecedented expansion. In the face of the temptation of money, it is not uncommon for financial officers to appropriate public funds and keep stolen ones from theft. In some cases, the amount of money involved is very sighing. Therefore, I believe that it is of great practical significance to study how to improve the professional ethics and accomplishment of financial staff.