要发挥会计的职能作用,财会工作者必须具有高尚的职业道德,敢于坚持原则,执行制度,维护社会主义财产不受侵犯,并具有一定的权威性。笔者去年曾参加全国性财务大检查,从松花江畔到达黄河之滨、行程几千里,借财务检查之机,会见了很多同行。大家普遍认为财会工作者要敢于坚持原则,坚持真理,忠于职守,熟悉业务,才能发挥会计的职能作用。通过财务检查证实了上述看法是正确的,凡是财会人员坚持原则的单位,帐目清楚,经营管理好;凡是财会人员不坚持原则的单位,帐目混乱,经营管理也不好。在财务检查中,看到很多财会人员忠心 To play a functional role of accounting, accounting workers must have noble professional ethics, dare to uphold the principle of the implementation of the system to safeguard the socialist property is not violated, and has a certain authority. Last year I participated in a large national financial inspection. From the Songhua River to reach the coast of the Yellow River, I traveled thousands of miles to take advantage of the financial inspection machine and met with many colleagues. It is generally believed that accounting workers should dare to adhere to the principle, stick to the truth, be devoted to their duties, be familiar with the business, and be able to play a functional role in accounting. Through the financial inspection confirmed that the above view is correct, all the accounting staff adhere to the principle of units, a clear account, good management; all the accounting staff do not adhere to the principle of the unit, accounting confusion, management is not good. In the financial inspection, I saw many financial accountants loyal