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会计是以提高经济效益为主要目标,运用专门方法对企业、机关、事业单位和其他组织的经济活动进行全面、综合、连续、系统地核算和监督,开展预测、决策、控制和分析的一种经济管理活动。而会计人员在此过程中所秉持的职业道德决定了这一工作的真实性和合法性。本文通过介绍会计人员职业道德规范的具体内容,阐述了财会人员职业道德的特点,并分析了目前财会人员职业道德中存在的问题,同时提出了相关的应对措施。
Accounting is to improve economic efficiency as the main objective of the use of specialized methods for enterprises, institutions, institutions and other organizations of the economic activities of a comprehensive, integrated, continuous and systematic accounting and supervision, prediction, decision-making, control and analysis of a Economic management activities. The accountants in the process of upholding the professional ethics determines the authenticity of this work and legitimacy. This paper introduces the concrete content of accountants’professional ethics, expounds the characteristics of accountants’professional ethics, and analyzes the problems existing in the accountants’professional ethics at the same time, and puts forward relevant countermeasures.