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会计人员的职业道德是会计人员的行为准则人们在社会生产中建立起一定的生产关系。如何正确地处理好人与人之间的关系,就产生了一个道德问题。在任何一个阶级社会中,都有各自的道德标准。封建社会的君君、臣臣、父父、子子;资本主义社会的私有财产不可侵犯和“买卖公平”。这些道德标准都是当时的经济基础的反映。所以恩格斯说:“人们自觉地或不自觉地、归根到底总是从他们阶级地位所依据的实际关系中——从他们进行生产和交换的经济关系中,吸取自己的道德观念。”(《反杜林论》,人民出版社1971年版91页) 职业道德是各行各业的人员,在处理职业行为时的准则,是一般社会道德在各行各业的具体的特殊的
The professional ethics of accountants is the code of conduct for accountants. People establish a certain productive relationship in social production. How to properly handle the relationship between people, it has created a moral issue. In any class society, have their own moral standards. Feudal society, monarch, minister, father, son; capitalist society’s private property inviolable and “fair trade.” These moral standards are all the reflection of the economic foundation at that time. Therefore, Engels said: “People consciously or unconsciously, in the final analysis, always derive their own moral values from the actual relations on the basis of their class status - from their economic relations of production and exchange.” Turin theory ", People’s Publishing House, 1971 edition, page 91) Professional ethics is the practice of people from all walks of life, in dealing with occupational behavior of the guidelines, the general social morals in all walks of life specific