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《财务与会计》开展会计职业道德问题的讨论以来,发表了不少文章,文章的内容较多,表述也不同,读后总感到是一般的社会道德和会计的基本职责要求,不象医务工作者的“救死扶伤”和商业工作者的“买卖公平”那样具有鲜明的行业特征。如说“廉洁奉公”是会计工作者的职业道德的主要一条,这是比较一致的看法。但我认为“廉洁奉公”对其它人员也一样重要,尤其对领导者来说,比会计人员更为重要。这种认识在我国人民中有牢固的思想基础。因而,它不能突出会计工作者的行业特征。
Since the discussion on accounting professional ethics in Finance and Accounting, many articles have been published, which contain more contents and expressions. After reading, the general feeling is the basic social ethics and accountants’ basic duty requirements, unlike the medical work There are distinct industry characteristics as those of “saving lives” and “fair trade” for business workers. For example, “honesty and dignity” is the accounting profession’s main ethics, which is more consistent view. But I think “honesty ” is equally important to other people, especially for leaders, more important than accountants. This understanding has a strong ideological basis among our people. Therefore, it can not highlight the accounting profession’s industrial characteristics.