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随着设经济的迅速发展,会计作为社会发展中的重要组成部分,在推动经济发展、维持经济秩序中有着极其重要的作用。然而在实际运行中,受经济利益的诱惑,一些会计人员利用职务之便大肆侵吞、挪用、贪污企事业单位的公共财物,在违反国家相关法律规定的同时,还给企事业单位造成了严重的损失。针对这一现象,除了完善相关法律法规外,还应加强会计人员的职业道德,避免该现象的发生。在此,本文针对会计的法治与德治,做以下论述。
With the rapid economic development, accounting as an important part of social development, accounting plays an extremely important role in promoting economic development and maintaining economic order. However, in practice, due to the temptation of economic interests, some accountants use their positions to wantonly embezzle, embezzle and embezzle the public property of enterprises and public institutions in violation of the relevant state laws and regulations and at the same time, it has caused serious loss. In response to this phenomenon, in addition to improving the relevant laws and regulations, but also strengthen the accounting profession’s professional ethics, to avoid this phenomenon. Here, this article aims at the rule of law and the rule of virtue in accounting, do the following discussion.