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在会计职业道德建设中,探讨职业道德规范的外在要求转化为会计人员内心信念的文章甚为少见。笔者认为,职业尊严是会计职业道德规范内化为会计人员意念的重要心理机制。因此,启发和保持广大会计人员的职业尊严,是进行会计职业道德教育的重要环节。一、职业尊严的涵义、内容和特点“尊严”一词涵义广泛,除用以表达人的庄重、威严而不可侵犯的地位和身份外,还被用来表达人的特定意识情感和心理,它包含有这样几方面重要内容:①由于理解了会计工作的社会意义,而得到的肯定性评价;②由于特定会计身份和体验到经营管理者的职责地位,而产生的职业自豪感;③由于认识到社会分工是生产力发展的必然趋势,“三百六十行,行行出状元”,因而对一般人心目中职业高低贵贱的观念产生了超脱态度,从而增强了自爱心、自尊心;④由于自己
In the construction of accounting professional ethics, it is very rare to discuss the external requirements of professional ethics into the inner beliefs of accounting personnel. The author believes that professional dignity is an important psychological mechanism of accounting professional ethics internalized as accounting staff’s ideas. Therefore, to inspire and maintain the professional dignity of the vast majority of accountants is an important part of the accounting profession ethics education. First, the meaning, content and characteristics of professional dignity The term “dignity” has a wide range of meanings, in addition to the solemn, inviolable status and identity of people, but also to express the specific sense of emotion and psychology of people, it Including: (1) the affirmative evaluation obtained by understanding the social significance of accounting work; (2) the professional pride that arises due to the specific accounting status and the experience and responsibilities of managers; (3) The division of labor into society is an inevitable trend of the development of productive forces. “Three hundred and sixty lines go in line”, thus creating a detached attitude toward the concept of high and low occupations in the minds of the general public, thus enhancing self-love and self-esteem.