关于会计职业道德的讨论,各财会杂志已发表了不少文章。根据我从事财会工作几十年的体会,我认为会计职业道德应作如下表述:“开源节流,精打细算,勤俭建国”。这三句话12个字体现了财会工作的特点和目的要求,简单明确,便于了解和掌握,也是我长期从事财会工作的座右铭。 “开源节流”是干财会工作天天要捉摸的事情。中央领导同志提出的讲究生财、聚财、用财之道,是对全国经济工作人员提出的要求,当然也包括财会人 On accounting professional ethics discussion, various accounting magazines have published many articles. According to my experience in the accounting work for decades, I think accounting professional ethics should be as follows: “cut costs, make careful calculations, thrifty to build a nation ”. These three sentences 12 words reflect the characteristics and purpose of the accounting work requirements, simple and clear, easy to understand and grasp, but also my long-term engaged in accounting work motto. “Income and reduce expenditure ” is a matter to be dug every day. The stress on making money, collecting money and using money put forward by the central leading comrades is a requirement put forward by the national economic workers and, of course, also includes the accountants