浅议会计人员职业道德建设
发布时间：2019-05-29 02:18
【摘要】：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。它是调整会计人员与国家、会计人员与不同利益之间的社会关系及社会道德规范的总和,是调整会计活动利益关系的手段,是基本道德规范在会计工作中的具体表现,它既是会计工作要遵守的行为规范和行为准则,也是衡量一个会计工作者工作好坏的标准。本文针对我国会计人员职业道德现状分析,提出了会计职业道德建设的对策。
[Abstract]:Accounting professional ethics is the moral quality that accounting personnel should possess in the performance of their duties. It is the sum of adjusting the social relations and social ethics between accountants and the state, accountants and different interests, the means of adjusting the interest relationship of accounting activities, and the concrete expression of the basic moral norms in accounting work. It is not only the code of conduct and code of conduct to be observed in accounting work, but also the standard to measure the quality of an accountant's work. Based on the analysis of the present situation of accountants' professional ethics in China, this paper puts forward some countermeasures for the construction of accounting professional ethics.
【作者单位】： 新华人寿保险股份有限公司河南分公司;
【分类号】：F233
本文编号：2487553
[Abstract]:Accounting professional ethics is the moral quality that accounting personnel should possess in the performance of their duties. It is the sum of adjusting the social relations and social ethics between accountants and the state, accountants and different interests, the means of adjusting the interest relationship of accounting activities, and the concrete expression of the basic moral norms in accounting work. It is not only the code of conduct and code of conduct to be observed in accounting work, but also the standard to measure the quality of an accountant's work. Based on the analysis of the present situation of accountants' professional ethics in China, this paper puts forward some countermeasures for the construction of accounting professional ethics.
【作者单位】： 新华人寿保险股份有限公司河南分公司;
【分类号】：F233
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