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我认为会计职业道德,除了应具有社会主义道德的一般属性外,还应具有职业属性的特点。据此,会计职业道德应概括为:“如实反映,正确记录。遵法守纪,廉洁奉公。顾全大局,理顺关系。讲求效益,自强不息。” 1.如实反映、正确记录。如实反映经济活动情况,是会计工作者的基本任务。会计记录是经济活动在会计簿籍中的再现,因之必须真实。任何弄虚作假,掩盖经济活动实际情况的做法,不仅不符合会计
I think accounting professional ethics, in addition to the general attributes of socialism should have the characteristics of professional attributes. Accordingly, the accounting professional ethics should be summarized as follows: “Reflect the truth, correct record. Compliance with discipline, integrity .Follow the overall situation, straighten out the relationship.Practical benefits, self-improvement. ” 1. Reflect the truth, the correct record. To accurately reflect the economic activities is the basic task of accounting workers. Accounting records are the reproduction of economic activity in accounting books and must therefore be truthful. Any attempt to deceive or cover up the actual situation of economic activities is not only inconsistent with accounting