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会计人员是从事财务管理与会计核算的特殊行业,肩负着向政府机关管理层提供符合质量要求的会计信息及为社会公众服务的使命,会计人员的职业道德优劣直接影响着会计工作的质量及单位的经济信息,影响信息使用者的决策,从而影响整个社会经济的发展。因此,加强会计人员职业道德建设,提升他们的综合素质,具有十分重要的现实意义。本文对新时期会计人员应具备的基本职业道德进行了论述,进而总结出新时期加强会计人员职业道德建设对策。
Accountants are special industries engaged in financial management and accounting. They shoulder the mission of providing management information to government agencies in line with quality requirements and serving the general public. The professional ethics of accountants directly affects the quality of accounting work and, Unit of economic information, affect the decision-making of information users, thus affecting the entire social and economic development. Therefore, to strengthen the professional ethics of accountants, to enhance their overall quality, has very important practical significance. This article discusses the basic professional ethics that accountants should have in the new period and then summarizes the countermeasures to strengthen the construction of accountants’ professional ethics in the new era.