会计信息是会计人员工作的产品,其质量高低直接取决于会计人员的主体素质。这是因为会计人员在完成自己的工作任务时,总是有其不同的实现动机和价值标准、伦理道德标准,这就反映出不同的会计人员的主体素质情况。诚然,会计人员的主体素质状况与其先天生理特点有必然联系。但是,他们的素质可以而且应该在后天的实践和学习中得到发展和提高,其主观努力程度如何,往往最终决定着主体素质的高低。从会计人员主体素质差异来分析会计信息质量差异,可作如下概述。
(一思想素质 会计人员的行为是由其思想支配的,只有正确的思想才会有正确的会计行为。如果会计人员的思想不正确,就很难保证其会计行为的客观公正,其所制造的会计信息质量就难以令人信赖。要想提高会计信息质量,必须重视提高会计人员的思想素质。在新的历史时期,我们尤其要在会计人员中坚持实事求是、说出实话、讲原则、讲正气等方面加强教育,让他们为共同的理想和目标而奋斗。
(二道德素质 在我国现阶段,会计人员的道德观念和道德行为也存在着很大差异,既有以社会主义、共产主义思想为核心的先进道德观念和道德行为,也有中华民族传统的优良道德观念和道德行为,还有历史上遗留下来的以及西方社会渗透进来的一些腐朽的道德观念和道德行为。这就造成了会计人员的道德素质存在较大差异,比如,会计人员对于某些领导要求制造虚假会计信息,会有许多不同的表现:有的投其所好,有的拒绝,有的表面上服从,但事后向有关部门反映,有的等领导出了事再作交代,等等,可以说是五花八门。这说明会计人员的主体道德素质状况存在很大差异,而且这几年有大滑坡的趋势。这已经直接影响到了我们的经济体制改革和社会稳定,产生了许多消极影响。大面积的会计信息虚假与会计人员的道德素质下降不无关系。
It wasn't until we moved into our new home in 2006 that I found it again. It was addressed to me with explicit instructions not to open until my birthday 2005. It was now 2006 so I decided to open it. This is what it said:
Dear Sherri
By the time you read this you will be 30. At the age of 18 I had so many hopes and dreams about where you'd be, what you'd be doing and with whom you'd spend your life with.
Right now I hope that you have traveled and seen everything you've always wanted to, both in Canada and overseas, and maybe even settled down somewhere in Australia doing some research in the field of biology (genetics.
I hope you're married to the man of your dreams. The man of mine is Gwynn. He is originally from South Africa (another place I wish to visit.
You'll probably have two children of your own – a girl(Michaela Anne and a boy (name yet to be decided.
If everything goes according to plan you'll be living in Australia in a big house in a small town outside of a big city with a lot of land, a dog, Gwynn and your two beautiful children. Hopefully you have a career in the medical field, maybe doing research in genetics. Gwynn will be a computer programmer and you will be doing alright for yourselves.
However, if things don't go according to plan for you, I wish you all the love, happiness and joy in the world and don't settle for anything less than the best since that is absolutely what you deserve.
Live long, be happy and live life to it's fullest.
Love Sherri "18″
When I read this for the first time since writing it I was floored. Even now having dug this up again another 4 years later I still can't help but think this is really cool.
So much of what I wanted for myself has materialized.
I did travel to a few more places in Canada although I haven't seen everything I'd like to.I did marry the man of my dreams and yes he still is my one and only.I've traveled to the UK, South Africa, Australia and New Zealand. I lived in Australia for nearly 4 years in a big house, in a small suburb, in a major city (close enough. I had a career in Biology in the field of genetics for 10 years.I have two lovely kids – both boys (names now decided.
I have not one dog but two dogs. Both yellow labs from Australia.Gwynn is a computer programmer. We are doing okay for ourselves.
After writing this I quickly forgot about what I had put in here actually. The things that materialized were all met with quite a bit of resistance (all internal but I suppose these were things that I really did want. Having never strayed too far from home overseas travel was a huge deal. Having never been away from my family moving to Australia for several years was an incredibly huge decision.
I find it fascinating how the dreams of a young and naive little girl can become a grown woman's reality.
I'm curious if you guys have ever written anything to your future self and how it stacks up to your current reality. If you haven't, will you join me in writing a letter now to yourself in say 10 years from now? It's an interesting little experiment.
从以上种种的论述当中,我们可以很清楚明确的知道会计职业道德的重要性和实行的必要性。会计职业道德不是法律规范,也正因为如此,它不是依赖于国家的强制力来执行和实施的,而是依赖于个人,尤其是从事会计职业的相关人员。如果会计从业人员自身没有足够的信念和觉悟,则很难实行和开展起来,但是会计职业道德又不同于我们所说的道德、品德,可能你的道德和品德很高尚,但是你的职业道德却不一定过关。更不用说如果你的个人品德和道德都没过关的话了。由此我们可以知道,会计职业道德不仅仅是简单的个人品德,个人道德,而是远远超越品德和道德这方面的。
所以,我们在校大学生,尤其是将来要从事会计职业的大学生们,更应该积极学习会计职业道德,学习会计职业的知识。因为如果我们光有知识没有道德,那么我们的知识很可能成为犯罪的工具,从而给企业、给社会和人民造成无可估量的损失。但是如果我们光有道德没有知识,那么我们也很可能会因为我们的无知和能力不够的关系,而同样给企业、给社会和人民造成巨大的损失。基于这两方面的要求,我们都必须学好会计职业道德,从而具备会计职业道德,用我们的知识,用我们的能力,给企业、给社会和人民带来收益,带来利润,带来发展。
© 2022 xuexicn.net,All Rights Reserved.