摘要
会计职业道德的高低是会计人员素质的重要体现。一个高素质的会计人员应当做到爱岗敬业、提高专业胜任能力,这不仅是会计职业道德的主要内容,也是会计职业者遵循会计职业道德的可靠保证。倡导会计职业道德,加强会计职业道德教育,并结合会计职业活动,引导会计职业者进一步加强自身修养,提高会计专业胜任能力,有利于促进会计职业者整体素质的不断提高。
The situation of occupational morals of accounts is an important embodiment of quality of accountants.An accountant with high quality should love the job and the occupation and promote his/her competence.It is not only major contents of occupational morals of accountants but also credible guarantee of accountants following occupational morals.We should spark plug occupational morals of accountant and,enhance education of occupational morals of accountant,induct accountants to strengthen their culture and to promote their competence,so as to promote the whole quality of accountants.
出处
《中国劳动关系学院学报》
北大核心
2007年第5期39-40,共2页
Journal of China University of Labor Relations
关键词
会计
职业道德
主要作用
occupational morals of accountants
major function
five aspects that accountants of trade unions should comply with