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会计,是市场经济管理的重要工具。企业人力资源开发不仅包含了会计人员专业技术能力的全面培育,注重对其职业道德素质的提高,也是不可或缺的内容,这在时代转型的精神文明建设中更具有重要的意义。所谓会计人员的职业道德,是指在其日常财务工作中应该遵守的道德规范与准则。主要表现为勤奋服务理财敬业精神、实事求是科学理性精神、廉洁律己守法奉公精神以及不受非正当权势影响、坚持原则保证监督的正直感等。这些规范与准则,既以会计岗位职能为底蕴,又是做好财会工作的前提。
Accounting is an important tool of market economy management. The development of human resources in enterprises not only includes the cultivation of accountants’ professional and technical abilities, but also emphasizes the improvement of their professional ethics. It is also an indispensable element in the development of spiritual civilization with the transformation of the times. The so-called accountants, professional ethics, refers to their daily financial work should comply with the code of ethics and guidelines. Mainly for diligence and service financial professionalism, seeking truth from facts, scientific and rational spirit, honesty and obedience to lawlessness and the spirit of being independent of the influence of unwarranted power, adhere to the principle of ensuring the integrity of supervision and so on. These norms and guidelines, both accounting job functions as the foundation, but also do the premise of accounting work.