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规范会计人员在会计职业活动中的行为,树立良好的会计职业道德风尚,提高会计人员职业道德水平,是当前农发行面临的一项重要工作。一、会计职业道德教育内容会计职业道德基本上包括两方面的内容:一是会计人员的“职业技能、技术”(即职业之“道”);二是会计人员的“职业品质”(即职业之“德”)。职业之道是指从事会计工作时应具备的必要知识、方法和技能。没有这些职业技能、技术,就不能胜任会计工作。职业之德是指会计人员应具备的品质、作风、态度、节操、职业观念、职业责任、职业义务和职业荣誉等。
It is an important work that ADBC now faces to regulate the behavior of accountants in accounting professional activities, to establish a good accounting professional ethics and to improve the professional ethics of accountants. First, accounting professional ethics education content Accounting Professional ethics basically includes two aspects: First, accounting staff “professional skills, technology” (ie occupation “Road”); second accounting staff “professional quality” (ie, occupation The “German”). Career path refers to the necessary knowledge, methods and skills that should be available in accounting work. Without these professional skills, technology, can not be competent accounting work. Professional ethics refers to the accounting staff should have the quality, style, attitude, abstinence, career ideas, professional responsibility, professional obligations and professional honor.