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财务人员职业道德是指财务人员进行财务活动,处理财务关系时所形成的职业观念、执业原则,即财务人员从事财会工作应遵循的道德标准。随着经济体制改革的不断深入,不同的经济形式的财务人员在经济社会活动中的所承担的任务更加艰巨,财务人员职业道德建设也显得日益重要。财务人员职业道德建设是社会主义道德建设的一个重要方面,是确保财务工作卓有成效的必备条件。
The professional ethics of financial staff refers to the occupational concept and practicing principle formed by financial staff in carrying out financial activities and handling financial relationships, that is, the ethical standards to be followed by financial staff engaged in financial and accounting work. With the continuous deepening of the reform of the economic system, the financial officers in different economic forms have more arduous tasks in economic and social activities and the occupational ethics of financial personnel has become increasingly important. The construction of finance staff’s professional ethics is an important aspect of the socialist moral construction and the prerequisite for ensuring the effectiveness of financial work.