建立法务会计的职业道德体系

发布时间：2018-05-21 12:22

本文选题：法务会计 + 职业道德教育　；参考：《中国乡镇企业会计》2007年12期

【摘要】：正一、法务会计从业人员职业道德的内涵及层次(一)专业胜任能力。法务会计从业人员最基本的职业道德是具备专业胜任能力,即法务会计人员应当具有专业知识、技能和经验,能够胜任、承接法务会计工作。所以把专业胜任能力提高到道德层次,是因为法务会计人员如果不能保持和提高自身的专业胜任能力,将会在缺乏足够的知识、技能和经验的情况下提供法律服务,
[Abstract]:First, the connotation and level of professional ethics of forensic accounting practitioners (1) professional competence. The most basic professional ethics of forensic accounting practitioners is to have professional competence, that is, forensic accountants should have professional knowledge, skills and experience, be competent, undertake forensic accounting work. So raising professional competence to a moral level is because if forensic accountants are unable to maintain and improve their professional competence, they will provide legal services without sufficient knowledge, skills and experience.
【作者单位】：
【分类号】：D918.95

【相似文献】