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On Professional Ethics of Accounting PersonnelThe professional ethics of accounting personnel is an important problem which relates the execution of the national finance and economics laws , and the maintain of the economic order , and the economy development. ANd it is a intrinsic guarantee of the risk of accountant. To develop socialist market economy, we should enhance democracy, legislation , moral , science and culture. The accounting personnel is the main undertaker of accountancy . The moral level and the professional ability of the accounting personnel, directly affect the quality of the accountant's work.
浅谈会计人员职业道德
会计人员职业道德水平的高低,是关系到国家财经法规制度能否贯彻执行、经济秩序能否维护、经济发展能否顺畅的大问题,是会计风险防范的内在保证。发展社会主义市场经济,要求加强民主和法制建设,也要求加强思想道德和科学文化建设。会计人员作为会计工作的主要承担者,其道德水平的优劣,业务素质的高低,直接影响着单位会计工作的质量。
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