浅谈会计人员的职业道德

Professional Ethics of Accountants

社会不断的向前进步和发展,会计工作者的素质要求也随之提高,会计职业道德是会计人员素质的重要体现。一个合格的会计工作者要有很高的专业素质水平,能够胜任这份工作,还必须遵循会计师的职业道德。

With social continuous progress and development, the quality requirements of accounting workers also increase, the accounting professional ethics is an important manifestation of the quality of accounting personnel. A qualified accounting personnel with high level of professional quality must follow the professional ethics of accountants.