浅谈企业财会人员职业道德与行为规范

Preliminary discussion on the professional ethics and behavioural criterion

财会工作涉及社会经济生活的方方面面,加强财会人员职业道德与行为规范建设,在市场经济条件下尤为重要。文中详述了财会人员应自觉遵守的职业道德原则,提出了财会职业行为规范。财会人员只有严格自律,确保会计信息质量,才能促进企业乃至国家经济健康发展。

As the financial affairs are relevant to various aspects of economy,it is very important to build professional ethics and behavioural specification of financial force.The paper gives a detailed discussion on the professional ethics that should be obeyed by the financial force,and proposes financial behaviour criterion.Only when the financial force is strict with him in work,and the quality of financial formation is guaranteed,can the development of enterprises and country be advanced.