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我国正处在社会主义初级阶段,发展社会主义有计划的商品经济,决定了会计人员的职业道德应具备以下几个方面内容: 一、热爱本职,忠于职守。这是会计人员的起码条件。在这个思想基础上,才有可能为搞好本职工作而虚心学习,勤奋努力,精通本行为社会尽到职责。二、实事求是,正确核算。一个会计人员必须是实事求是,当老实人,说老实话、办老实事,如实反映经济活动情况,提供真实的核算资料。反之,会计人员如果弄虚作假,乱摊乱挤成本,必然造成帐务失实。成本失真,虚盈实亏,给企业和国家造成损失。这是不符合会计人员的道德规范的。
Our country is in the primary stage of socialism and developing a socialist planned commodity economy, which determines that the professional ethics of accountants should have the following contents: First, they should love their jobs and be devoted to their duties. This is the minimum condition for accountants. Based on this thinking, it is possible to do a good job in our own work and humbly learning hard-working, proficient in our society to fulfill its duties. Second, seek truth from facts, correct accounting. An accountant must seek truth from facts, be an honest man, be honest and do honest things, faithfully reflect the economic activities and provide real accounting information. On the contrary, accounting staff if resort to fraud, indiscriminate sharing of indiscriminate squeeze costs, will inevitably result in misstated accounts. Cost distortion, virtual profit real loss, to businesses and countries caused losses. This is not in line with the ethics of accountants.