在全国人民贯彻落实公民道德建设实施纲要的热潮中,朱镕基总理视察北京国家会计学院时提出:诚信为本,操守为重,遵循准则,不做假账。这既是对北京国家会计学院的重托。也是对全国各条战线广大财会人员的共同要求,是财会人员结合工作实际贯彻落实公民道德建设实施纲要的一项重要内容。 做好财会工作最重要的条件是什么?是业务知识还是工作能力?当然,这些都很重要,缺一不可。但最重要最根本的要素还是职业道德,以诚信为基础。没有这一条,或这一条不合格、出偏差,业务水平越高、工作能力越强,越容 In the upsurge of the people across the country in carrying out the outline of implementing the construction of civic morality, Premier Zhu Rongji pointed out when visiting Beijing National Accounting Institute that honesty is the foundation, ethics is the priority, follows the guidelines and does not make false accounts. This is not only a trust for Beijing National Accounting Institute. It is also a common requirement of the vast numbers of financial accountants in all fronts in the country and is an important part of the implementation of the civic ethic construction by the finance and accounting personnel in light of the actual work. What are the most important conditions for good financial and accounting work? Business knowledge or ability to work? Of course, these are important and indispensable. But the most important and essential element is professional ethics, based on sincerity. Without this one, or this one failed, a deviation, the higher the level of business, the stronger the ability to work, the more capacity