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关于会计职业道德问题,讨论较多,表述不一。根据我从事会计工作几十年的体会,我认为会计的职业道德应表述为“精打细算、管家理财”.这也是我长期从事会计工作的座右铭。 “精打细算”体现了会计的基本职能。会计的主要计量单位是货币,它通过特定的方法,对社会再生产过程中的资金运动,进行反映、监督。会计人员对每一笔帐、每一分钱,都必须实事求是地精打细算.不能马虎.“精打细算”体现了会计工作——当好人民的“铁算盘”的特征。 “管家理财”反映了会计的基本特性。会计就是管家理财的。正如家庭的主妇一样,柴、米、油、
On the issue of accounting professional ethics, more discussion, different expressions. According to my experience in accounting work for decades, I think accounting professional ethics should be expressed as “This is my long-term accounting motto. ”Budgeting “ reflects the basic functions of accounting. Accounting is the main unit of measurement of currency, which through specific methods, the social reproduction of funds in the process of movement, to reflect and monitor. Accountants for each account, every penny, must be realistic and thoughtful. Can not be careless. ”“ Careful ”reflects the accounting work - a good people’s“ iron abacus ”features. “Housekeeping Money ” reflects the basic characteristics of accounting. Accounting is steward of wealth management. Just like housewives, firewood, rice, oil,