摘要
随着反腐败工作力度的不断加大,在经济战线前沿工作的财务会计人员的职业道德建设也被提到了反腐工作的日程上来,从许多腐败案件的发生过程来分析,会计人员把关不严或直接参与作案是造成某些案件发生的直接或间接原因。因此,加强会计职业道德建设,提高会计人员政治素质、业务素质尤其重要。
With the intensity of anti-corruption work constantly increasing,as accounting staffs who work on the economic front,whose professional ethics building has also been referred to the schedule of anti-corruption work.Analyzing from the occurrence process of a number of corruption cases,not strict or directly involved in committing crime are the directly or indirectly reasons to cause some cases occurred.So it is very important to strengthen the construction of accounting professional ethics and improve the political and professional qualities of accounting staffs.
出处
《吉林农业科技学院学报》
2010年第2期57-59,共3页
Journal of Jilin Agricultural Science and Technology University
关键词
会计职业道德建设
腐败
the construction of accounting professional ethics
curb corruption
