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关于会计职业道德的讨论,报刊上发表过许多很有见解的好文章,读后深受教益。会计人员坚持社会主义方向,讲究会计职业道德,在社会主义两个文明建设中发挥积极作用,是当前的一项重要课题。本人就此谈点肤浅认识,供商榷。要讲究会计职业道德道德是指导人们社会生活的行为规范。会计职业道德是从事会计工作的人们,在会计事务中处理会计关系的行为规范。道德是社会的意识形态,它是为一定社会经济基础服务的。社会主义会计职业道德,是建立在社会主义生产资料公有制基础上的,其本质特征是集体主义和全心全意为人民服务的思想。坚持社会主义方向,应该成为会计职业道德的重要前提。秉公理财,如实反映是会计职业道德基本要求的体现。
On the discussion of accounting professional ethics, many well-read articles have been published in newspapers and magazines, which have been well received by the readers. Accounting personnel adhere to the direction of socialism, pay attention to accounting professional ethics, play an active role in the construction of two civilizations of socialism, is an important issue at present. I talk about superficial understanding, for discussion. To pay attention to accounting professional ethics is to guide people’s social norms of behavior. Accounting Professional ethics is engaged in accounting people, accounting practices in dealing with accounting standards of conduct. Morality is the social ideology, it is for a certain social and economic foundation. The professional ethics of socialism accounting is based on the public ownership of the socialist means of production. Its essential feature is the idea of collectivism and serving the people wholeheartedly. To adhere to the direction of socialism should become an important prerequisite for accounting professional ethics. Fairness management, faithfully reflect the basic requirements of accounting professionalism reflects.