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本文从会计职业道德的基本特征出发,探讨了会计职业道德建设的途径:加强政治学习,提高对会计职业道德建设重要性的认识;加强职业道德教育,增强财会人员使命感;建立监督机制,以法管财;建立会计岗位轮换制度,保证会计工作质量;建立健全选拔和激励机制,提高财会人员业务素质. 相似文献
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本文从会计职业道德的基本特征出发,探讨了会计职业道德建设的途径:加强政治学习,提高对会计职业道德建设重要性的认识:加强职业道德教育,增强财会人员使命感;建立监督机制,以法管财;建立会计岗位换制度,保证会计工作质量;建立健全选拔和激励机制,提高财会人员业务素质. 相似文献
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职工信用卡的使用,扩大了储蓄来源,对正确引导职工消费有重大意义,同时也给财会人员增添了工作负担。为适应这一新形势的需要,自动化研究所有关人员研制出了职工信用卡计算机管理系统。该系统注重了安全性、可靠性等几方面,设置了符合财会工作要求的相应功能,投入运行后,保证了财会工作的顺利进行。 相似文献
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当前企事业单位的财会人员在工作中实际上存在着如何在“立得住“与“挡得住“之间的两难选择。本文在分析了现有财会制度的基础上,提出了设立财务公司或聘请独立财务主管的设想,并对此作了简单的论述。 相似文献
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李焕喜 《Canadian Metallurgical Quarterly》2011,(10)
误区1:财务与会计关系混淆
尽管现在大多数企业已经建立了现代企业制度,但是一些国有企业,甚至一些上市公司中的财会人员还会把财务与会计混为一谈,他们认为财会部门只不过是单纯的核算中心,提供财务信息而已,对于财务管理工作与会计工作是分是合的态度模棱两可,混淆不清. 相似文献
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论述了在建设社会主义物质文明和精神文明的同时,加强档案人员的职业道德建设,对推动企业档案工作至关重要。档案人员必须忠于职守,甘为人梯,利用者至上,作风严谨,遵纪守法,团结协作,正确处理国家、集体和个人的关系,依照档案职业的行为规范和行动准则,实现自我教育。同时,有关部门须为档案人员的职业道德建设创造必要的氛围。 相似文献
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加强企业职工思想道德、职业道德建设是我国社会主义精神文明建设的目标,是全民族牢固树立建设有中国特色社会主义的共同理想,信念和职业道德规范。本文拟从思想道德、职业道德及其意义,特别是对强化职业建设的重点进行了阐述。以此加强企业职业道德建设。 相似文献
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许梅 《有色冶金设计与研究》2008,29(1):49-50,53
论述了会计职业道德教的必要性,并针对会计人员职业道德教育的主要内容提出了提高会计诚信度的具体措施,倡导以诚信为本,遵循准则,保证会计信息质量,提高会计人员职业道德水平. 相似文献
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Outlines topics and methods in ethical issues that can be integrated into ethics training in professional school psychology programs. These topics include professional ethical codes and regulatory schema, basic philosophical foundations of ethical principles, and models of ethical decision making. Teaching methods and processes are discussed, including teaching and modeling, practicum-based processes, and seminars in ethics. Suggestions for future training in ethics include evaluation of models of instruction. (PsycINFO Database Record (c) 2010 APA, all rights reserved) 相似文献
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Although the literature in rural, northern, and remote (R&N) psychology and professional ethics for this setting is limited, it is clear that this area of psychological practice presents a specific context which must be considered for ethical decision-making. Existing literature suggests that overlapping relationships, community pressure, generalist practice, interdisciplinary collaboration, and professional development concerns are aspects of R&N practice that may be more prevalent. When they are, they pose risks by complicating professional practice and the resolution of related ethical issues. This article highlights the ways that demographic and practice characteristics may instigate ethical issues in R&N professional practice. We briefly review these considerations in relation to the literature, professional ethics, the Canadian Code of Ethics for Psychologists (Code), and case examples from our own practices. More specifically, we discuss how the Code provides guidance in applying the ethical principles to decision-making in R&N communities. Further, we suggest practical applications for ethical decision-making acumen inherent in the Code. (PsycINFO Database Record (c) 2011 APA, all rights reserved) 相似文献
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SD Yoder 《Canadian Metallurgical Quarterly》1998,28(6):11-19
Critics of clinical ethicists sometimes claim that if there were expertise in ethics, then there would have to be objective moral knowledge. They also assume that there would be only one kind of ethics expertise, and that it would be a kind of professional specialization. All three assumptions are mistaken. 相似文献
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Betsy Ennis Dulin 《Canadian Metallurgical Quarterly》2003,129(3):138-142
Practicing engineers, educators, students, professional organizations, and licensing boards are continually struggling with the application of ethical standards to the practice of engineering. Ethical dilemmas, by their very nature, are complex and usually involve conflicting regulatory, organizational, contractual, societal, and business practices. Resolution of ethical dilemmas can be complicated or impeded by engineers without a working knowledge of ethical requirements, coupled with an inability to distinguish among different sources of these requirements and their corresponding role in the professional and legal environments. Accordingly, engineers often are confronted with unexpected legal and professional consequences as a result of their decisions on ethical issues. This paper examines the sources of professional responsibility requirements for engineers, typical provisions, enforcement mechanisms, and the legal implications of engineering ethics in the professional liability context, and suggests some changes in the current approach to engineering ethics in both the formal education and professional development of engineers. 相似文献
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Results of 2 independent questionnaires concerning the availability of courses on ethics for graduate students in psychology sent to various schools offering graduate work in psychology are combined. "Very few departments offer a course solely on professional ethics in psychology though several expressed plans for one in the future." "Ethics is handled best on a graduate level, in a seminar or colloquium, preferably on a required basis for all students, and definitely so for clinical students." "The APA code of professional ethics and journals are preferred sources of reference." "Professional training in ethics is a recent phenomenon coinciding with the APA research in this area and with the rise of clinical psychology." (PsycINFO Database Record (c) 2010 APA, all rights reserved) 相似文献
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The professional structure in Quebec is unique in Canada because of the Office of Professions, which regulates all professional bodies in the province. Protection of the public is the fundamental role the regulatory system assigns to each professional body within its respective specialty. This professional structure ensures a balanced regulation of each profession's activities and a clear understanding of their missions. Examining the duties and obligations of the members of the profession is the role of deontology. Considering the consequences of their practice on clients, the profession and society is a matter of ethics. This article describes the professional structure within which psychologists in Quebec practice their profession, with full consideration of the role of deontology and ethics as mutually inseparable concepts. (PsycINFO Database Record (c) 2011 APA, all rights reserved) 相似文献
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John Lionel Swift 《Canadian Metallurgical Quarterly》1999,15(2):24-26
Incorporating the elements of professional ethics, quality of work and efficiency into your company's marketing strategy will enable the company to win public trust. By marketing that trust, the company can become successful. Engineers can uphold their professional ethics by performing services only in which they are competent, avoiding conflicts of interest and endeavoring to continue their professional development. Quality of work can be achieved when the project manager has the necessary skills and experience to adequately staff a project and have a good working relationship with the client. To maintain efficiency, quality assurance and quality control (QA/QC) should be a top priority. This can be accomplished by having a team of professionals who have used QA/QC techniques direct each project. Also, weekly meetings should be held and attended by key team members to review and resolve issues. All documents, reports, etc. should be submitted to a QC reviewer to verify accuracy of the project with respect to the design, state and federal regulations and professional evaluations. 相似文献
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VN Tkachuk SKh Al''-Shukri AE Luk''ianov VI Kornienko IV Kuz''min 《Canadian Metallurgical Quarterly》1998,65(3):5-8
Historically, the ethics of a professional were the ethics of a gentleman. The social changes in the 1960s, where citizens asked for a greater voice in all affairs that affected them gave rise to formal approaches to ethics in the health fields. Principle-based and case-based reasoning have been dominant. Neither codes nor approaches based on virtue (the character of the professional) are perfect solutions in all cases, but professions are strengthened through the development and discussion of statements about ethical conduct. 相似文献