會(huì)計(jì)職業(yè)道德規(guī)范的特點(diǎn)
會(huì)計(jì)職業(yè)道德規(guī)范的特點(diǎn)包括:1、職業(yè)性,會(huì)計(jì)職業(yè)道德規(guī)范與會(huì)計(jì)職業(yè)緊密相連;2、自覺性,會(huì)計(jì)職業(yè)道德規(guī)范的落實(shí)依靠社會(huì)輿論、道德力量;3、綜合性,會(huì)計(jì)職業(yè)道德規(guī)范兼具業(yè)務(wù)素質(zhì)和思想道德的要求。