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会计职业道德是一般社会公德在会计职业行为活动中的具体体现,是引导和制约会计行为、调整会计人员与社会、不同利益集团以及会计人员之间关系的规范。会计人员的职业道德水平如何,是关系到国家财经法规制度能否贯彻执行,经济发展能否促进的大问题,是体现每一个企业财务管理水平高低,内部控制制度健全的重要标准之一。因此,加强会计职业道德建设是摆在我们面前一项十分紧迫而重大的任务。
Accounting professional ethics is a concrete manifestation of general social morals in accounting professional activities. It is a standard to guide and control accounting behavior and to adjust the relationship between accounting personnel and society, different interest groups and accountants. The professional ethics of accountants, is related to the national financial laws and regulations can implement the system, economic development can promote the big problem is that each enterprise level of financial management, internal control system, one of the important criteria. Therefore, to strengthen the construction of accounting professional ethics is a very urgent and significant task for us.