从“三坚三守”再谈铁路系统会计人员职业道德建设  

Revisiting the Construction of Professional Ethics for Accounting Personnel in the Railway System from the Perspective of"Three Firmness and Three Preservation"

作　　者：赵永亮 毛婧[2] Zhao Yongliang;Mao Jing(Beijing Large Road Maintenance Machinery Operation and Maintenance Section,Beijing,100000;Shijiazhuang Institute of Railway Technology,Shijiazhuang,050000,China)

机构地区：[1]北京大机运检段,北京100000 [2]石家庄铁路职业技术学院,河北石家庄050000

出　　处：《石家庄铁路职业技术学院学报》2024年第1期67-70,共4页Journal of Shijiazhuang Institute of Railway Technology

摘　　要：2023年1月12日,财政部印发《会计人员职业道德规范》,把会计人员职业道德规范概括为“三坚三守”,从会计人员自我约束、履职尽责、职业发展三个维度对会计人员的社会公德、法律法规、职业责任、履责能力等具体内容上提出了更为明确的职业道德要求,强调“坚”与“守”两个关键行为。作为铁路会计工作者,本文拟从内涵、意义、实践三个方面探讨推进会计人员职业道德规范的建设工作,期盼能对铁路会计人员职业道德规范建设、会计信息质量的不断提高和铁路行业的高质量发展贡献自己的一份力量。On January 12,2023,the Ministry of Finance issued the"Code of Ethics for Accounting Personnel,"summarizing the ethical standards for accounting personnel as"Three Firmness and Three Preservation."This code elaborates on the specific requirements of professional ethics for accounting personnel in terms of self-restraint,job performance,and career development,emphasizing the key behaviors of"firmness"and"preservation."From the perspective of accounting professionals in the railway sector,this paper intends to explore the promotion of the construction of professional ethics for accounting personnel from the perspectives of its connotation,significance,and practice.It is hoped that this effort will contribute to the improvement of professional ethics among railway accounting personnel,the enhancement of accounting information quality,and the high-quality development of the railway industry.

关 键 词：会计人员 职业道德 规范 建设 铁路 

分 类 号：F230[经济管理—会计学]