会计职业道德基本原则与基本规范刍议

On the Basic Principles and Fundamental Norms of Accountant 's Professional Ethics

会计职业道德基本原则和基本规范是会计职业道德规范体系的重要组成。会计职业道德基本原则是做到为单位管好理财原则和廉洁奉公原则。会计职业道德基本规范包括尽职尽责,勤奋工作;当好参谋,参与管理;如实反映,正确核算;遵纪守法,严格监督;历行节约,勤俭理财。

The basic principles and fun damental norms of accountants are important parts of accountant＇s professional ethics system of norms. The basic principles are that accountants should manage finance for the units and be honest in performing the official duties. The fundamental norms include that accountants should be responsible and hard-working; they can be good advisers and take part in management; they should report honestly and make accounting correctly; they must observe laws and disciplines and strictly supervise; and try to be diligent and thrifty.