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会计职业道德,就是从事会计工作的人员在履行职责活动中应具备的道德品质。它是调整会计人员与国家、会计人员与不同利益之间的社会关系及社会道德规范的总和,是调整会计活动利益关系的手段,是基本道德规范在会计工作中的具体表现,它既是会计工作要遵守的行为规范和行为准则,也是衡量一个会计工作者工作好坏的标准。本文针对我国会计人员职业道德现状分析,提出了会计职业道德建设的对策。
Accounting professional ethics, is engaged in accounting work personnel in the performance of duties should have the moral quality. It is to adjust the accounting staff and the country, the accounting staff and the different interests of the social relations and social morality of the total, is to adjust the accounting interests of the means of relations, is the basic ethics in the accounting work of the specific performance of both accounting work The code of conduct and code of conduct to be followed is also a measure of how well an accountant works. This article aims at the current situation of accounting staff’s professional ethics in our country and puts forward the countermeasures of accounting professional ethics construction.