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随着我国社会主义市场经济体制的建立和进一步发展,会计工作在经济工作中的作用也越来越日渐突出,会计工作也出现了许多新情况、新问题。尤其是会计信息失真,会计人员利用职务之便,贪污挪用公款等违法违纪现象也屡屡发生。究其原因是会计职业道德的好坏是导致会计信息失真,影响会计工作质量的关键所在。因此,进一步强化以诚信为基础的会计职业道德教育应该成为会计工作主管部门,会计职业管理机构和各单位负责人当前面临的重要任务之一。
With the establishment and further development of China’s socialist market economic system, the role of accounting in economic work has become increasingly prominent. Many new situations and problems have emerged in accounting work. In particular, accounting information is distorted, accountants use their positions, embezzlement and misappropriation of public funds and other violations of law also occur frequently. The reason is that accounting professional ethics is the key to the distortion of accounting information and the quality of accounting work. Therefore, to further strengthen the integrity-based accounting professional ethics education should become one of the important tasks that the accounting department, the accounting occupation management institution and the heads of all units currently face.