摘要
＂诚信为本,操守为重,遵守准则,不做假账＂是朱镕基同志对会计人员的基本要求。但是,近年来,由于部分会计人员职业道德失范,从而造成严重的会计信息失真,因此我们呼吁会计从业人员要认真学习贯彻会计职业道德规范,提高会计诚信。为会计报表使用者提供真实、可靠的会计信息。
Zhu Rongji,China＇s Former Premier,once set the requirements to the accountants： insisting on the principle of honesty and sincerity;abiding by professional ethics;following the rules;and making no false account.In recent years,however,a small percentage of accountants did not abide by the professional ethics,which resulted in seriously false accounting information.Therefore,studying and applying accounting professional ethics are called on;and accounting statements should be provided to the user with no false.
出处
《天津市财贸管理干部学院学报》
2010年第4期43-44,共2页
Journal of Tianjin Institute of Financial and Commercial Management
关键词
诚信
会计人员
职业道德
sincerity
accounting
professional ethics
