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财会职业道德是财会工作者在会计事务中应该遵循的道德准则和正确处理人与人之间关系行为规范的总和。笔者认为,财会工作者应该从以下几方面加强职业道德的修养。一、财会工作者应该树立全局的观念会计人员应具有坚定正确的政治指导思想,具有正确的人生观、价值观和会计信仰,自觉遵守会计法律规范,格守会计职业道德,以客观公正的态度,如实反映已经发生、正在发生及将要发生的会计事项,真正做到坚持原则,不唯上、只唯实,在经济工作中时刻胸怀大局,善于从大局出发发现问题和解决问题,自觉地维护国家的、社会的、整体的和长远的利益,正确处理好国家、集体、个人三者之间的利益关系。
Accounting professional ethics is the sum of the code of ethics that accountants should follow in accounting affairs and the code of conduct that correctly deals with the relationship among people. The author believes that the accounting workers should strengthen the cultivation of professional ethics from the following aspects. First, the accounting profession should establish a global concept Accounting personnel should have a firm and correct political guiding ideology, have a correct outlook on life, values and accounting beliefs, conscientiously abide by the accounting laws and regulations, defend the accounting professional ethics, with an objective and fair attitude, Truthfully reflect the accounting issues that have taken place, are about to occur, and are truly upholding the principle of truthfulness, truthfulness and truthfulness, always keeping in mind the overall situation in economic work, being good at finding problems and solving problems in the light of the overall situation, and consciously safeguarding the country Social, overall and long-term interests, correctly handle the relations of interests between the state, the collective and the individuals.