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所谓会计职业道德,就是从事会计工作的人员在履行职责活动中应具备的道德品质。会计人员是从事会计核算和财务管理,提供经济信息的特殊行业,涉及面广、影响深远。因而从事会计职业的人们的职业道德优劣,势必直接影响会计职能的发挥,影响信息使用者的决策,从而影响整个社会的经济、政治和道德。因此,加强会计人员职业道德建设,具有十分重要而现实的意义。
The so-called accounting professional ethics, is engaged in accounting work personnel in the performance of duties should have the moral character. Accountants are engaged in accounting and financial management, economic information to provide a special industry, involving a wide range of far-reaching impact. Therefore, the professional ethics of the people engaged in the accounting profession is bound to have a direct impact on the performance of accounting functions, affecting the decision-making of information users and thus affecting the economic, political and moral integrity of the entire society. Therefore, to strengthen the construction of accountants’ professional ethics has very important and realistic meaning.