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.
Abstract
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.
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