职业道德是社会道德在职业生活中的具体化。会计的基本职能是进行会计核算,

职业道德是社会道德在职业生活中的具体化。会计的基本职能是进行会计核算,实行会计监督。会计工作虽然专业性很强,需要具有相当专业知识的人才能够掌握,但它是企业管理工作的重要组成部分,同企业其他的管理工作一样,存在着职业道德问题。因此,会计信息的质量,它的真实性、可靠性和完整性。不仅取决于会计人员的专业水平,更取决于其职业道德状况。

职业道德是社会道德在职业生活中的具体化。 会计的基本职能是进行会计核算,实行会计监督。 会计工作虽然专业性很强,需要具有相当专业知识的人才能够掌握,但它是企业管理工作的重要组成部分,同企业其他的管理工作一样,存在着职业道德问题。 因此,会计信息的质量,它的真实性、可靠性和完整性。 不仅取决于会计人员的专业水平,更取决于其职业道德状况。

Professional morality is the embodiment of social morality in professional life. The basic function of accounting is to carry out accounting and accounting supervision. Although accounting work is very professional and needs people with considerable professional knowledge to master, it is an important part of enterprise management. Like other management work in enterprises, there are professional ethics problems. Therefore, the quality of accounting information, its authenticity, reliability and integrity. It depends not only on the professional level of accountants, but also on their professional ethics.<br>