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目前,我国的社会主义建设已经进入了一个新发展的时期,在这个时期我国政府充分认识到了法律和道德对于国家的管理的重要性。随着社会主义市场经济的不断发展,已经形成了一套标准的管理制度,对于经济行为进行管控。而会计人员作为经济活动中的重要成员,在注重对其进行制度管控的同时,对从业人员的本身的职业道德素质的要求越来越高。会计人员的职业道德建设已经成为我国社会主义道德建设的重要组成部分,对于我国的各个行业的职业道德建设都有着深远的影响。
At present, our country’s socialist construction has entered a new period of development. During this period, our government fully realized the importance of law and morality to the management of the country. With the continuous development of the socialist market economy, a set of standard management systems have been formed to regulate and control economic activities. As an important member of economic activities, accounting personnel pay more attention to their system regulation and control, while the requirements of practitioners’ professional ethics are getting higher and higher. The construction of accountants’ professional ethics has become an important part of the construction of socialist morality in our country and has a far-reaching impact on the construction of professional ethics in all industries in our country.