论文部分内容阅读
会计职业道德是指会计人员在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范。会计职业道德的内容可以概括为“爱岗敬业、诚实守信、廉洁自律、客观公正、坚持准则、提高技能、参与管理、强化服务”三十二个字。一、爱岗敬业爱岗敬业是遵守会计职业道德的重要前提条件。爱岗就是会计人员热爱本职工作,安心本职岗位,并为做好本职工作尽心尽力、尽职尽责。敬业是指
Accounting professional ethics refers to the accounting staff in accounting professional activities should be followed, reflecting the characteristics of accounting profession, accounting profession to adjust occupational behavior standards and norms. The content of accounting professional ethics can be summarized as “dedication, honesty and trustworthiness, honesty and self-discipline, objectivity and fairness, adherence to norms, improvement of skills, participation in management and enhancement of service”. First, love and dedication Dedication and dedication is an important prerequisite for compliance with accounting professional ethics. Love Gang is accounting staff love their work, peace of mind of their jobs, and to do their work dedicated, dedicated. Dedication means