读了魏克发同志有关会计职业道德教育一文,琢磨之余,颇有感受,故提笔撰写此文. 魏文中提及的,当前会计工作中存在的突出问题,我以为可以分解为两种类型:一是工作规范方面,比如会计凭证不按规定填写,未经严格审核就办理财务收支;会计科目使用不当;会计帐簿设置不全:会计报表编制不合要求等等,反映了部分会计人员的业务素质差,属于业务技术性质.二是道德规范方面,比如乱挤乱摊、乱提费用,采用不正当手段,调节成本、利润,不如实反映经营成果.这些违反法 Wei Weifu read about accounting professional ethics education, pondering over, quite feel, so mention pen to write this article Wei Wen mentioned, the prominent problems in the current accounting work, I think it can be divided into two types: First, the work norms, such as accounting documents are not filled in according to the regulations, without strict examination of the financial revenue and expenditure; improper use of accounting subjects; accounting books set up incomplete: the preparation of accounting statements, etc., reflecting the business of some accounting personnel Poor quality, are of technical nature of the business.Second, ethics, such as indiscriminate mess, indiscriminate charges, the use of improper means to adjust the costs, profits, does not accurately reflect the business results of these violations