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会计职业道德是指会计在职业活动中应遵循的、以职业特征体现的社会关系的规范总和。主要依靠会计人员的自觉性和自律性约束。会计工作岗位要求是指会计在职业工作中应依照法律、法规和规章的要求办理会计事务。目前,对会计职业道德的内容最详细阐述是2005年5月财政部组织专家制定、人事部组织专家审定的《高级会计实务科目考试大纲》。共有:爱岗敬业、诚实守信、廉洁自律、客观公
Accounting professional ethics refers to accounting norms in occupational activities should be followed to occupy the characteristics of social norms reflect the total. Mainly rely on the accounting staff’s awareness and self-discipline constraints. Accounting job requirements refers to the accounting work in the occupation should be in accordance with laws, regulations and rules for the accounting requirements. At present, the most detailed account of the content of accounting professional ethics is the “Advanced Accounting Practice Subject Examination Syllabus” formulated by the experts organized by the Ministry of Finance in May 2005 and audited by experts organized by the Ministry of Personnel. Total: dedication, honest and trustworthy, self-discipline, objective and public