摘要
职业道德是职业品质、工作作风和工作纪律的综合。《会计法》明确要求,会计机构、会计人员必须遵守法纪。依法办理会计事务,进行会计核算,实行会计监督。会计人员要实践这一宗旨和要求,除了要有较高的业务素质,还要有较高的思想政治素质,尤其需要有较好的职业道德。了解和研究会计职业道德特征、建设途径与实施机制以及制度创新对会计人员的职业道德和要求会计整体素质提高等方面,对财务会计职业道德建设至关重要。
Professional ethics is the multiple qualities of one person's professional qualities, working style and working disciplines. 'Accountant Low' requests that accountant organizations and accountants should follow the law, and deal with any accounting business according to the law. The accountants should promote their professional qualities and political qualities, especially the good professional ethics, to meet the requirements of the Law. They have to understand and research the character of the professional ethics, the way to cultivate the ethics, the innovation of the accounting system in order to improve the whole qualities of accountants.
出处
《天津成人高等学校联合学报》
2004年第4期122-124,共3页
Journal of Tianjin Adult Higher Learning
