新形势下行政事业单位会计人员职业道德提升路径研究  

Research on the path of improving the professional ethics of accounting personnel in administrative institutions under the new situation

作　　者：程月 Cheng Yue(Nanjing University of Posts and Telecommunications,Nanjing,Jiangsu,210000)

机构地区：[1]南京邮电大学,江苏南京210000

出　　处：《市场周刊》2024年第20期179-182,共4页Market Weekly

摘　　要：《会计人员职业道德规范》是对会计人员职业道德要求的集中表达,也是建设财会监督体系的重要一环,会计人员的职业素养是会计信息质量的重要保障。新形势下,行政事业单位的改革对其会计工作提出了更高的要求,只有不断提升行政事业单位会计人员的职业道德素养,才能保证行政事业单位会计目标的实现。通过分析提升行政事业单位会计人员职业道德素养的重要性,从三个方面提出了加强行政事业单位会计职业道德建设的措施。“The Code of Professional Ethics for Accounting Personnel”is a concentrated expression of the requirements for professional ethics of accounting personnel,and it is also an important part of building a financial and accounting supervision system.The professional competence of accounting personnel is an important guarantee for the quality of accounting information.Under the new situation,the reform of administrative institutions has put forward higher requirements for their accounting work.Only by continuously improving the professional ethics of accounting personnel in administrative institutions can we ensure the achievement of accounting goals in administrative institutions.By analyzing the importance of improving the professional ethics of accounting personnel in administrative institutions,three main measures were proposed to strengthen the construction of accounting professional ethics in administrative institutions.

关 键 词：会计人员职业道德 “三坚三守” 财会监督 行政事业单位 

分 类 号：F810.6[经济管理—财政学]