| 遵循职业道德规范应成为会计上岗的前提--浅谈财务会计职业道德建设 |
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| 引用本文： | 马桂芬.遵循职业道德规范应成为会计上岗的前提--浅谈财务会计职业道德建设[J].天津职业院校联合学报,2004,6(4):122-124. |
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| 作者姓名： | 马桂芬 |
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| 作者单位： | 天津现代职业技术学院,天津市,300222 |
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| 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。
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| 关 键 词： | 财务会计 职业道德 业务素质 法律支持与保障 奖惩机制和社会氛围 人格道德 会计道德环境 |
| 文章编号： | 1009-2498(2004)04-0122-03 |
| 修稿时间： | 2004年3月28日 |
Following the rules of the Professional Ethics Should Become the Prerequisite of an Accountant Position |
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| MA Gui-fen.Following the rules of the Professional Ethics Should Become the Prerequisite of an Accountant Position[J].Journal of Tianjin Vocational Institutes,2004,6(4):122-124. |
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| Authors: | MA Gui-fen |
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| Abstract: | 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. |
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| Keywords: | finance accountant professional ethics professional quality low support and protection award and penalty system social environment humanist ethics accountant ethics environment |
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