《会计基础工作规范》第十四条规定:“会计人员应当具备必要的专业知识和专业技能,熟悉国家有关法律、法规、规章和国家统一会计制度,遵守职业道德。”这是对会计人员最基本的要求。因为会计工作不但专业技术性很强,而且政策性、法制性也很强,还需要一定的职业道德水准。与这些基本要求相距较大,不但害单位、害领 Article 14 of the Code of Practices on Accounting stipulates that: “Accountants shall possess the necessary professional knowledge and professional skills, shall be familiar with the relevant state laws, rules and regulations, and the unified accounting system of the state and shall abide by the professional ethics.” This is a measure of accounting The most basic requirements of staff. Because accounting is not only highly professional and technical, but also the policy, the legal system is also very strong, but also requires a certain level of professional ethics. With these basic requirements are far apart, not only harm the unit, harm collar