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中共十八大以来,反腐倡廉建设在党建工作中的地位更加突出,会计职业道德教育的传统单一执行机制已经难以适应这一形势。本文结合公路部门会计人员的特点和会计职业道德的核心内容,分析各执行主体的优势和缺点,在此基础上,总结一些地方公路部门的实践经验,从而提出建立会计职业道德教育的联合执行机制并加以评价和展望。
Since the 18th CCP Congress, the position of fighting against corruption and building a clean government has become more prominent in party building work. The traditional single enforcement mechanism for accounting professional ethics education has been difficult to adapt to this situation. Based on the characteristics of highway departmental accountants and the core content of accounting professional ethics, this paper analyzes the advantages and disadvantages of each executive body, and based on this, summarizes the practical experience of some local highway departments and puts forward the establishment of joint implementation mechanism of accounting professional ethics education And to evaluate and outlook.