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遵守会计基本职业道德是对树立良好的职业品质,严谨的工作作风,严守的工作纪律,以及努力提高工作效率和工作质量之间的关系。会计职业道德是规范会计行为的基础。会计职业道德也是调整整个会计职业活动利益关系的手段,会计职业道德可以配合国家法律制度调整职业关系中的经济利益关系,维护正常的经济秩序。
To abide by the basic professional ethics of accounting is to establish a good professional quality, rigorous work style, strict discipline, and work hard to improve the relationship between the efficiency and quality of work. Accounting professional ethics is the basis for regulating accounting practices. Accounting professional ethics is also a means of adjusting the interest relations of the entire accounting profession. Accounting professional ethics can coordinate with the national legal system to adjust the economic interests in occupational relations and maintain the normal economic order.