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随着社会的进步,经济的发展,人们的物质生活水平的提高,会计作为一门实用性较强的经济学学科,为人们提供的真实、可靠会计信息是其它信息所不可替代的。作为信息的提供者――财务人员在工作中具较高的职业道德是会计信息使用者所期待的。因此,财务人员的职业道德素养尤为重要,加强财务人员职业道德规范、提高财务人员的综合素质水平已经成为做好财务工作的一项重要前提。
With the progress of society, the development of economy, the improvement of people’s material life, accounting as a practical economics discipline, providing people with real and reliable accounting information is irreplaceable by other information. As a provider of information - financial staff at work with high professional ethics is accounting information users expect. Therefore, the professional ethics of financial staff is particularly important. Strengthening the professional ethics of financial staff and improving the overall quality of financial staff have become an important prerequisite for financial work.