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摘要:会计职业道德是会计管理工作的重要组成部分,是实现《会计法》立法宗旨的德治建设的重要组成部分。会计职业道德的内容包括爱岗敬业、诚实守信、廉洁自律、客观公正、坚持原则、...
摘要:会计职业道德是会计管理工作的重要组成部分,是实现《会计法》立法宗旨的德治建设的重要组成部分。会计职业道德的内容包括爱岗敬业、诚实守信、廉洁自律、客观公正、坚持原则、提高技能、参与管理、强化服务,这八大内容无时无刻不提醒着会计人员在日常会计工作中不能因追求私利而监守自盗、不能因为利益驱动的低成本而提供虚假的会计信息。
在我国社会主义经济建设的发展过程当中有些会计人员工作中正是违背准则、弄虚作假、缺乏敬业精神,违反法律,最终受到法律制裁。会计职业道德规范建设是一项长期的工作,只有不断加强会计人员的培训、教育才能在思想上和行动上重视起来,并且通过财政部门的监督检查、会计行业组织对会计职业道德进行自律管理与约束、相关法律对会计人员遵守职业道德情况进行考核和奖惩一系列手段加强我国的会计职业道德建设。
关键词:会计职业道德内容 我国现状 会计职业道德教育 展开
在我国社会主义经济建设的发展过程当中有些会计人员工作中正是违背准则、弄虚作假、缺乏敬业精神,违反法律,最终受到法律制裁。会计职业道德规范建设是一项长期的工作,只有不断加强会计人员的培训、教育才能在思想上和行动上重视起来,并且通过财政部门的监督检查、会计行业组织对会计职业道德进行自律管理与约束、相关法律对会计人员遵守职业道德情况进行考核和奖惩一系列手段加强我国的会计职业道德建设。
关键词:会计职业道德内容 我国现状 会计职业道德教育 展开
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Abstract: the accounting professional ethics is accounting management is an important part of realizing the accounting law of the legislative purpose of an important part of the construction of morality. The accounting professional ethics content including loving, honest, honesty and self-discipline, and impartial, insist the principle, improve skills, participation in management, enhance service, this eight contents never fails to remind the accounting personnel in daily accounting work quest for gain can friar preached, not because of the low cost and benefit drive provide false accounting information.
In the construction of Chinese socialist economic development in some of accounting personnel is working against standards, forgery, lack of professionalism, violate the law, eventually get legal sanctions. The accounting professional ethics construction is a long-term work, only by constantly strengthen accounting personnel training, education can in thinking and actions, and seriously rise by financial department of inspection and supervision and accounting industry organization of accountant occupational ethics for self-discipline management and constraint, related laws on accounting personnel to abide by professional ethics situation evaluation and disciplinary series of means strengthening our country accounting professional ethics construction.
Keywords: accounting professional ethics contents of the accounting professional ethics education present situation in China
In the construction of Chinese socialist economic development in some of accounting personnel is working against standards, forgery, lack of professionalism, violate the law, eventually get legal sanctions. The accounting professional ethics construction is a long-term work, only by constantly strengthen accounting personnel training, education can in thinking and actions, and seriously rise by financial department of inspection and supervision and accounting industry organization of accountant occupational ethics for self-discipline management and constraint, related laws on accounting personnel to abide by professional ethics situation evaluation and disciplinary series of means strengthening our country accounting professional ethics construction.
Keywords: accounting professional ethics contents of the accounting professional ethics education present situation in China
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