摘要
文章从财会人员职业道德的基本特征出发,探讨了会计职业道德建设的途径;通过加强政治学习和职业道德教育,提高对财会人员职业道德建设重要性的认识,增强财会人员使命感;建立健全监督机制,依法营财、完善会计岗位轮换制度,保证会计工作质量;建立选拔和激励机制,提高财会人员业务素质。
The paper looks into the ways to build account＇ s ethics through education and supervision mechanism, also proper way of promotion through ranks and stimulation are important in improving their qualities.
出处
《荆门职业技术学院学报》
2005年第5期63-65,共3页
Journal of Jingmen Technical College
关键词
会计
职业道德
特征
途径
accountants
professional ethics
features
approaches
