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通过查阅资料及实践财务工作中的经历,论述了会计职业道德在资金往来、账务处理、税务申报等日常财务工作中的重要性,为企业规范财务管理工作提供依据,为公司的高层管理者提高重视会计人员专业素质的意识,让企业在注重发展经济的同时,培养高素质高水平的专业人员。在经济高速发展的今天,人们往往看到的是眼前的利益,对职业道德素质的认识不到位,导致企业内部控制和管理的风险加大,不利于企业的长期稳定发展。企业在创建之初,就应该注重会计人才的职业道德培养,避免后患,在做好各方面的规划的同时,千万不要忘了加强会计职业道德建设的规划。
By referring to the information and experience in financial work, this paper discusses the importance of accounting professional ethics in daily financial work such as fund transaction, account processing and tax declaration, provides the basis for enterprises to standardize their financial management work, Increase the awareness of accounting professionals professional quality, so that enterprises focus on economic development, while training high-quality high-level professionals. In today’s rapid economic development, people often see the immediate interests, lack of awareness of professional ethics, leading to increased risk of internal control and management, is not conducive to the long-term and steady development of enterprises. At the beginning of the establishment of an enterprise, it should pay attention to cultivating the professional ethics of accountants and avoid future troubles. While doing a good job in all aspects of planning, we must never forget the plan to strengthen the construction of accounting professional ethics.