摘要
诚信一直是被中国人视为比生命还重要的东西,在目前我国市场经济发展的转型阶段,由于还缺乏有效的社会信用体系,作为会计人员,其诚信素质如何直接影响到我国市场经济的健康发展程度。提高会计人员诚信素质,教育是基础。会计人员诚信素质的形成和发展不是自发的,必须从外界灌输,要紧紧抓住影响会计人员诚信素质形成和发展的重要环节,通过学校、单位和社会各方面对会计人员进行职业诚信素质教育。
Credit is treated as important as life by Chinese at all times.At the developmental phase of our market economy,the credit diathesis of accountant is influencing our market economy immediately because the system of social credit is not perfect.Education is a effective pass to improving the credit diathesis of accountant,and it is necessary to develop the professional education about credit of accountant through university and all circles of society.
出处
《华东经济管理》
2003年第1期161-162,共2页
East China Economic Management