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什么是会计人员的职业道德标准?我谈一些看法。一、我认为会计人员的职业道德应以对工作极端的负责任,对同志对人民极端的热忱,毫无自私自利之心,全心全意为人民服务为核心,来研究会计职业道德标准。二、要注意职业道德与社会道德的联系和区别,不应将一般的社会道德作为职业道德。职业道德同社会道德有联系,但它不同于社会道德。职业道德是具有职业特征的社会道德,只有同会计职业活动紧密联系的那一部分社会道德,才能列入会计职业道德的范畴。
What is the accounting standards of professional ethics? I talk about some ideas. First, I think the professional ethics of accountants should study accounting professional ethics standards with the ultimate responsibility for the work, the extreme enthusiasm of the comrades on the people, the selflessness of selflessness and the service of the people wholeheartedly. Second, we should pay attention to the connection and difference between professional ethics and social morals. We should not regard common social morals as professional morals. Professional ethics is linked to social morality, but it is different from social morality. Professional ethics is a social morals characteristic of occupation. Only social morals which are closely linked with accounting professional activities can be included in accounting professional ethics.