浅议会计职业道德修养

A Brief Talk on the Accountants' Accomplishment of the Professional Ethics

会计是一门技术应用性的科学,如何使各项准则和制度落到实处,提高会计人员的职业判断能力和职业道德修养,这一直是会计教育工作者和财政部门十分关注的问题。

Accounting is the skillful application science. How to carry out all kinds of principles and institutions and how to improve accountants＇professional ability of judgement and their professional ethics, these problems are paid attention by the educators of accounting and the financial department.