会计工作是做好经济管理的基础。经济越开放,对会计工作的要求就越高。会计人员作为经济管理的直接参与者和具体操作者,其贡献不言而喻。而现行的会计人员工资收入分配制度,不能体现会计人员的特殊劳动价值,促使其严格坚守会计职业道德规范,认真履行好《会计法》赋予的职责和义 Accounting work is the basis of economic management. The more open the economy, the higher the requirements for accounting work. As a direct participant and a specific operator of economic management, accounting personnel are self-evident. However, the current salary distribution system of accountants does not reflect the special labor value of accountants, prompting them to strictly adhere to the professional ethics of accounting and conscientiously perform their duties and meanings as provided in the Accounting Law