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职业道德是每一个工作人员在每一行每一业必须要遵循的道德规范。会计岗位作为高校的重要职能部门岗位,对一个高校的财务系统有着重要影响,财务管理关系着高校未来的发展。因此,会计人员的职业道德显得非常重要。高校作为一个公共事业单位,其财务处更是如同公司的财务部门一样对高校影响之重大。科研报销经费,高校的收入与支出以及费用的控制等等都是高校财务必须重视的,由此可见,加强高校会计人员的职业道德显得尤为重要。
Professional ethics is a code of ethics that every staff member must follow in every job. As an important functional department of colleges and universities, accounting posts have an important influence on the financial system of a university, and financial management has a bearing on the future development of colleges and universities. Therefore, the professional ethics of accountants is very important. Colleges and universities as a public utility, its financial department is more like the company’s financial sector as a major impact on colleges and universities. The expenses of scientific research and reimbursement, the income and expenditure of colleges and universities and the control of expenses are all important measures for the financial affairs of colleges and universities. Therefore, it is particularly important to strengthen the professional ethics of college accountants.