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会计人员的工作本身就需要遵循来自法律、行业规范以及公共道德等方面的规范,其工作内容的特殊性是造成这种局面的重要原因。在此基础上,会计人员包括个人专业技能、职业操守以及心理素质在内的主观方面作用,也将会对会计核算等相关工作产生一定的影响,针对这些方面进行及时且合理的提升,是现阶段会计从业人员和企业管理者需要做的事。
Accountants themselves need to follow the work from the law, industry standards and public morals and other aspects of the norms, the work of the particularity of the content is an important reason for this situation. On this basis, accounting personnel, including personal professional skills, professional ethics and psychological quality, including the subjective role, will also have some impact on accounting and other related work, for these aspects of a timely and reasonable promotion, is now Stage Accounting practitioners and business managers need to do.