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在社会主义制度下,职业道德是建立在公有制基础之上的。一方面各行各业的道德标准最基本的显著的共同点,就是为人民服务;另一方面是各行各业都有其特殊的道德标准规范。会计也和其他行业一样,其职业道德同样具有共性和个性。一、从为人民服务这一观点出发,会计人员应热爱本职,忠于职守,有大公无私的精神。热爱本职就是指热爱自己所从事的职业,并维护本职业的信誉,力求掌握最佳的职业技
Under the socialist system, professional ethics is based on public ownership. On the one hand, the most basic and common denominator of moral standards in all walks of life is serving the people; on the other hand, all walks of life have their own special norms of moral standards. Accounting, like other professions, also shares commonalities and personalities in professional ethics. First, from the point of view of serving the people, accountants should love their jobs, be devoted to their duties, and be selfless. Love the job is to love their own careers, and to maintain the credibility of the profession, and strive to master the best occupation skills