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军队财务人员所从事的是一种特殊的职业,承担着军队后勤保障的重要任务,其特殊地位决定了其职业道德建设更具有特别的意义。现阶段军队财务人员职业道德建设中存在的问题是制度化程度低、“硬”约束不足。因此,加强军队财务人员职业道德建设的关键在于建立完善的财务人员职业道德规范,并从制度层面上保证其有效执行。
The personnel engaged in the financial affairs of the army are engaged in a special occupation that undertakes the important task of providing logistics support to the armed forces. Its special status determines that the construction of professional ethics has a special significance. The problems existing in the construction of professional ethics of military financial personnel at this stage are the low degree of institutionalization and the lack of “hard” constraints. Therefore, the key to strengthening the professional ethics of the financial personnel of the armed forces lies in establishing a sound professional ethics code for financial personnel and ensuring their effective implementation from the institutional level.