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魏克发同志建议本刊开展对会计职业道德问题的讨论,并带头写了这篇讨论文章,提出了许多需要研究探讨的问题。我们认为他的建议很好。会计职业道德教育是财会领域进行社会主义精神文明建设的重要内容,确实值得重视,值得展开研究讨论。本刊1983年第4期和第8期曾刊登过几篇关于会计职业道德的文章,但没能继续深入讨论。我们接受魏克发同志的建议,准备增辟“会计职业道德”专栏,对这一问题进行讨论。希望广大财会工作者、财会教学和研究工作者,积极撰写文章参加讨论。文章内容希望力求联系工作实际和思想实际,可以从不同的角度提出问题,阐述自己的观点,对有不同看法的问题,也可展开争鸣探讨,以达到统一认识,提高政治思想素质,做好财会工作的目的。
Comrade Wei Kefa suggested that this issue should carry out discussions on the accounting professional ethics issue and took the lead in writing this discussion article and put forward many issues that needed to be studied and discussed. We think his advice is good. Accounting professional ethics education is an important part of the construction of socialist spiritual civilization in the field of finance and accounting. It is indeed worthy of attention and it is worth studying and discussing. Articles No. 4 and No. 8, 1983, have published several articles on accounting professional ethics, but failed to continue in-depth discussion. We accepted the advice of Comrade Weike Fa and prepared to add a column entitled “Accounting Professional Ethics” to discuss this issue. Hope that the majority of accounting workers, accounting teaching and research workers, actively writing articles to participate in the discussion. The content of the article hopes to contact with the actual work and the actual situation of the thought, can raise the question from different angles, expound one’s own point of view, can also carry on the debate to the question that has the different view, in order to unify the cognition, enhances the political thought quality, The purpose of work.