浅谈新时期财会人员的职业道德建设

财会工作涉及社会经济生活的方方面面,经济与社会事业的发展,都离不开财会事业的发展。作为"反映、监督与控制"财务运行的主体,财会人员责任重大,财会人员职业道德建设在新时期社会主义市场经济条件下,显得尤为重要。

The finance and accounting work involved in all aspects of social and economic life,economic and social develop-ment are inseparable from the accounting industry.As a 'reflection,supervision and control' the main financial operations,accoun-tants responsibility,professional ethics of accountants in the new era of socialist market economy,it is particularly important.