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《财务与会计》1986年第7期刊登了许明霞同志、漆兵和王凯同志谈会计职业道德的文章,两文中都谈到了会计职业道德最低标准的问题。笔者不敢苟同,提出以下商榷意见。许文认为,热爱本职工作是一个会计工作人员最起码、最基本的职业道德。漆文也认为,忠于职守,热爱财会工作,应是社会主义企业的财会
“Finance and Accounting” 1986 the seventh issue published Comrade Xu Mingxia, paint Bing and Comrade Wang Kai accounting professional ethics article, both talked about the minimum standard of accounting professional ethics issues. I disagree, put forward the following opinions. Xu believes that the love of their own work is an accounting staff at least, the most basic professional ethics. Paint also believes that loyal to their duties, love accounting work, should be the socialist enterprise accounting