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在社会主义道德体系的建设中,建立和健全财经职业道德规范是十分重要的一环。财经领域各行业与经济发展、人民生活息息相关,在经济体制改革进程中承担着艰巨而光荣的任务,理应注重职业道德建设。会计职业道德规范作为重要组成部分,加强建设更应义不容辞。然而,会计败德现象却时有发生,会计人员职业道德水平的高低直接影响会计工作质量和形象,因此,只有加强会计职业道德建设才能造就出高尚的会计道德品质,培养高素质会计人才,更有利于反腐倡廉,有助于形成全社会清正、廉洁之风。
In the construction of socialist moral system, establishing and perfecting the financial and professional ethics is a very important part. Industries in the financial field are closely linked with economic development and people’s livelihood. They have a daunting and glorious task in the process of economic restructuring and should pay attention to the building of professional ethics. Accounting professional ethics as an important part of strengthening construction should be more respected. However, the phenomenon of accounting failure often occurs, the level of professional ethics accounting directly affect the quality and image of accounting, therefore, only to strengthen accounting professional ethics in order to create a noble accounting ethics, cultivate high-quality accounting personnel, and more It is conducive to combating corruption and building a clean government and helps to create a clean and honest style of the whole society.