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会计人员职业道德的教育是会计人员从事会计职业活动中所必须接受的职业思想品质教育,会计从业人员的思想品质好与坏关系到单位资产的安全、完整,可保证会计信息的真实、可靠,可防范财务风险,防止财务舞弊,为国家的政治、经济、文化、社会和生态建设提供有用的决策信息。
The professional ethics education of accountants is the professional ideological quality education that accountants must accept in the accounting occupation activities. The good and bad of the ideological quality of accounting practitioners is related to the safety and completeness of the unit assets, which can ensure the authenticity, reliability, It can prevent financial risks, prevent financial fraud and provide useful decision-making information for the country’s political, economic, cultural, social and ecological construction.