论文部分内容阅读
宿州市商业局为了使财会工作更好地适应治理整顿、深化改革的新形势。于二月上、中旬举办了两期集训班,对全市商业系统会计人员进行了会计职业道德教育。学习的文件是:(1)党的十三届五中全会决定,重点在一、二、六部分;(2)共产党章程;(3)毛主席的《为人民服务》,以及有关社会主义精神文明,职业道德方面的文件。通过学习,使财会人员认清了当前的经济形势,明确了治理整顿的目标,懂得什么是职业道德,为什么当前特别要讲究职业道德,并在此基础上制定职业道德标准。经过深入讨论,一致认为会计的职业道德应体现出会计核算、
Suzhou Municipal Bureau of Commerce in order to make accounting work to better adapt to rectification and reform, deepen the reform of the new situation. In February, two training camps were held in the middle of February to educate the city’s accounting personnel on accounting professional ethics. The learning documents are: (1) The Fifth Plenary Session of the Thirteenth Central Committee of the Party, with the emphasis on Part I, II and VI; (2) Constitution of the Communist Party; (3) Chairman Mao’s “serving the people” and the spirit of the socialist Civilization, professional ethics documents. Through the study, the accountants got the current economic situation clearly, clarified the goal of rectification and rectification, understood what is professional ethics, and at the moment they paid particular attention to professional ethics. Based on this, they formulated professional ethics standards. After in-depth discussion, agreed that accounting professional ethics should reflect the accounting,