公司道德与会计职业责任

道德依存的基础是人在经济活动过程中形成的经济利益关系。约束这种关系的规范依个体存在方式的不同而有不同的道德规范。一是作为独立个体人应当遵循的社会公德,二是作为某个组织成员,代表组织应遵循的道德规范。它们分别应当是家庭美德、公司道德和职业道德。目前社会主义市场经济建设中的道德建设应当重视和加强公司道德建设。会计职业道德建设的缺陷是过分强调职业道德在整个道德体系中的作用而忽视了公司道德建设。

Corporation Morality and Accounting Professional Responsibility

The morality is based on the economic relationship in economic activity. How to restrain these relationships relys on the way of individual existence in our society. The morality in our society may be devided into four types .One is social morality which a man as an independent individual should abide by, the others are corporation morality ,family virtue and profession morality which a man as a member of an organization in our society should comply with .Today ,morality construction in our socialism market economy should be paid attention to and we should reinforce the corporation morality construction . The defect of accounting morality construction is to overemphasize the effect of profession morality on the whole morality system and ignore the corporation morality construction