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浅谈工会会计的职业道德
引用本文:殷建伟. 浅谈工会会计的职业道德[J]. 中国劳动关系学院学报, 2007, 21(5): 39-40
作者姓名:殷建伟
作者单位:中国铁道建筑总公司,北京,100855
摘    要:会计职业道德的高低是会计人员素质的重要体现。一个高素质的会计人员应当做到爱岗敬业、提高专业胜任能力,这不仅是会计职业道德的主要内容,也是会计职业者遵循会计职业道德的可靠保证。倡导会计职业道德,加强会计职业道德教育,并结合会计职业活动,引导会计职业者进一步加强自身修养,提高会计专业胜任能力,有利于促进会计职业者整体素质的不断提高。

关 键 词:会计  职业道德  主要作用
文章编号:1673-2375(2007)05-0039-02
修稿时间:2007-07-19

On Occupational Morals of Accountants of Trade Union
YIN Jian-wei. On Occupational Morals of Accountants of Trade Union[J]. Journal of China Institute of Industrial Relations, 2007, 21(5): 39-40
Authors:YIN Jian-wei
Abstract:The situation of occupational morals of accounts is an important embodiment of quality of accountants.An accountant with high quality should love the job and the occupation and promote his/her competence.It is not only major contents of occupational morals of accountants but also credible guarantee of accountants following occupational morals.We should spark plug occupational morals of accountant and,enhance education of occupational morals of accountant,induct accountants to strengthen their culture and to promote their competence,so as to promote the whole quality of accountants.
Keywords:occupational morals of accountants  major function  five aspects that accountants of trade unions should comply with
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