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data-ordertype="time">按時(shí)間排序</li> </ul> </div> </h3> </div> <div id="u4qyyzz" class="get-more-reply"> <div class="otu7cf0" id="reply_5123976" class="p-question-answers bf bb"> <div id="bz5qhxw" class="person" data-userid="yulang1107"> <div id="fcfnbfo" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/61fff7d6d19bc96cd75eb007a9c52d80c5780e8d.jpg" alt=""> </div> <div id="wl7xn7r" class="other idcard-triggerment"> <p class="name">北京美克</p> <p></p> </div> <div id="gvhflv7" class="appendDom idcard-triggerment"></div> <span id="emncah8" class="person-right">已采納</span> </div> <ans class="ans"><p>職業(yè)道德會(huì)計(jì)職業(yè)道德是一個(gè)比較廣泛的概念，是一般社會(huì)公德在會(huì)計(jì)工作中的具體體現(xiàn)，是引導(dǎo)、制約會(huì)計(jì)行為，調(diào)整會(huì)計(jì)人員與社會(huì)、會(huì)計(jì)人員與不同利益集團(tuán)以及會(huì)計(jì)人員之間關(guān)系的社會(huì)規(guī)范。具體地說，是指會(huì)計(jì)職業(yè)人員在<a href="/kj/3772/" target="_blank">從事會(huì)計(jì)工作</a>、履行會(huì)計(jì)行為時(shí)所應(yīng)遵守的道德標(biāo)準(zhǔn)。2.<a href="/kj/57055/" target="_blank">會(huì)計(jì)職業(yè)道德規(guī)范的主要內(nèi)容</a>會(huì)計(jì)職業(yè)道德的基本內(nèi)容表現(xiàn)為<a href="/kj/22625/" target="_blank">會(huì)計(jì)職業(yè)道德規(guī)范</a>。會(huì)計(jì)職業(yè)道德規(guī)范是指一定社會(huì)經(jīng)濟(jì)條件下，對會(huì)計(jì)職業(yè)行為及職業(yè)活動(dòng)的系統(tǒng)要求或明文規(guī)定。它是職業(yè)道德在會(huì)計(jì)職業(yè)行為和會(huì)計(jì)職業(yè)活動(dòng)中的具體體現(xiàn)。根據(jù)我國的會(huì)計(jì)工作、會(huì)計(jì)人員的實(shí)際情況，結(jié)合會(huì)計(jì)職業(yè)道德的一般要求，筆者認(rèn)為，<a href="/kj/31691/" target="_blank">會(huì)計(jì)人員的職業(yè)道德</a>規(guī)范應(yīng)包含愛崗敬業(yè)、誠實(shí)守信、廉潔自律、客觀公正、堅(jiān)持準(zhǔn)則、提高技能、參與管理和強(qiáng)化服務(wù)等主要內(nèi)容。2.1會(huì)計(jì)人員愛崗敬業(yè)的表現(xiàn)之一是忠于職守，盡職盡責(zé)。這是財(cái)會(huì)人員職業(yè)道德規(guī)范的首要前提。它要求財(cái)會(huì)人員充分認(rèn)識(shí)本職工作在整個(gè)經(jīng)濟(jì)和社會(huì)事業(yè)發(fā)展過程中的地位和作用，從而珍惜自己的工作崗位，熱愛本職工作，做到干一行愛一行，兢兢業(yè)業(yè)，一絲不茍。同時(shí)，還要求財(cái)會(huì)人員在工作中正確處理責(zé)、權(quán)、利三者關(guān)系;刻苦鉆研業(yè)務(wù)，不斷提高技能，勇于革新，爭做行家里手。2.2誠實(shí)守信這是財(cái)會(huì)人員職業(yè)道德規(guī)范的基本要求。不僅要求會(huì)計(jì)人員言行一致，表里如一，做老實(shí)人，說老實(shí)話，辦老實(shí)事，不弄虛作假，不欺上瞞下，講信用，重信用;而且要求財(cái)會(huì)人員做到不為利益誘惑，保密守信;還要堅(jiān)持做到執(zhí)業(yè)謹(jǐn)慎，信譽(yù)至上。2.3廉潔自律是會(huì)計(jì)職業(yè)道德的內(nèi)在要求。它就是要求會(huì)計(jì)人員必須加強(qiáng)世界觀的改造，樹立正確的人生觀和價(jià)值觀，不斷反省、剖析、提高自己，同時(shí)要公私分明，不貪不占，遵紀(jì)守法，盡職盡責(zé)。2.4客觀公正。這是財(cái)會(huì)人員職業(yè)道德規(guī)范的靈魂。它首先要求會(huì)計(jì)人員的態(tài)度額觀公正，其前提是以良好的專業(yè)知識(shí)和專業(yè)技能為前提;其次要求會(huì)計(jì)人員在工作過程中必須遵守各種法律、法規(guī)、準(zhǔn)則和制度，依照法律規(guī)定進(jìn)行核算，并做出額觀的會(huì)計(jì)職業(yè)判斷;再次，還應(yīng)實(shí)事求是，不偏不倚，如會(huì)計(jì)人員在辦理有關(guān)繳納企業(yè)所得稅的業(yè)務(wù)時(shí)，應(yīng)依法納稅，不能以損害國家利益為前提而少交稅款。2.5堅(jiān)持準(zhǔn)則。這是財(cái)會(huì)人員職業(yè)道德規(guī)范的重中之重。它要求會(huì)計(jì)人員在處理業(yè)務(wù)過程中，嚴(yán)格按照會(huì)計(jì)法律制度辦事，不為主觀或他人意志左右。會(huì)計(jì)人員在進(jìn)行核算和監(jiān)督過程中，只有堅(jiān)持準(zhǔn)則，才能以準(zhǔn)則作為自己的行動(dòng)指南，在發(fā)生道德沖突時(shí)，應(yīng)堅(jiān)持準(zhǔn)則，以維護(hù)國家利益、社會(huì)公眾利益和正常的經(jīng)濟(jì)秩序。為此，要求財(cái)會(huì)人員必須具備高度的政治責(zé)任感，牢固樹立財(cái)經(jīng)法制意識(shí)，時(shí)刻保持清醒的頭腦。2.6提高技能。這是財(cái)會(huì)人員職業(yè)道德規(guī)范的時(shí)代要求。會(huì)計(jì)是一門不斷發(fā)展變化、專業(yè)性很強(qiáng)的學(xué)科，它與經(jīng)濟(jì)發(fā)展有密切的聯(lián)系。會(huì)計(jì)工作是一門專業(yè)性和技術(shù)性很強(qiáng)的工作，從業(yè)人員必須“具備一定的會(huì)計(jì)專業(yè)知識(shí)和技能”，才能勝任會(huì)計(jì)工作，才能夠勤勉、謹(jǐn)慎地運(yùn)用其知識(shí)、技能經(jīng)驗(yàn)，善于根據(jù)客觀環(huán)境做出正確的職業(yè)判斷，如選擇恰當(dāng)?shù)臅?huì)計(jì)政策、做出合理的會(huì)會(huì)計(jì)估計(jì)等。2.7參與管理。簡單地講就是間接參加管理活動(dòng)，為管理者當(dāng)參謀，為管理活動(dòng)服務(wù)。這就要求會(huì)計(jì)人員努力鉆研業(yè)務(wù)，熟悉財(cái)經(jīng)法規(guī)和相關(guān)關(guān)制度，提高業(yè)務(wù)技能，熟悉服務(wù)對名勝的經(jīng)營活動(dòng)和業(yè)務(wù)流程，使參與管理的決策更具針對性和有效性，不能消極被動(dòng)地記賬、算賬和報(bào)賬。2.8強(qiáng)化服務(wù)。是要求會(huì)計(jì)人員具有文明的服務(wù)態(tài)度、強(qiáng)烈的服務(wù)意識(shí)和優(yōu)良的服務(wù)質(zhì)量。會(huì)計(jì)人員服務(wù)的態(tài)度直接關(guān)系到會(huì)計(jì)行業(yè)的聲譽(yù)和全行業(yè)運(yùn)作的效率，會(huì)計(jì)人員服務(wù)態(tài)度好、嚴(yán)格執(zhí)法、服務(wù)周到就能提高會(huì)計(jì)職業(yè)的信譽(yù)，增強(qiáng)會(huì)計(jì)職業(yè)的生命力，反之，就會(huì)影響會(huì)計(jì)職業(yè)的聲譽(yù)，甚至直接影響到全行業(yè)的生存和發(fā)展。</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/f8a44213a9c541b0377bfbc79e82c430.jpg" style="margin: 0 auto;" alt="會(huì)計(jì)道德訪談?dòng)涗?></p> </ans> <div id="prcls57" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">89</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評論（15）</a> <span id="o0n8mxx" class="from"><time>1小時(shí)前發(fā)布</time></span> </div></div><div id="hcx67hz" class="mk" data-mkid="36"></div><div id="hozem1h" class="mk" data-mkid="37"></div> </div>   <div id="p4jr5lc" class="new-answer bb"> <h3 class="title">相關(guān)問答</h3> <div id="tad1luj" class="inf-list"> <ul class="clearfix"> </ul> </div> </div>  </div> <div id="yunnbne" class="r-aside gmine_ad">  <div id="24cdvoq" class="mk" 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