判斷題財(cái)政部門(mén)開(kāi)展會(huì)計(jì)法執(zhí)法檢查過(guò)程,也是對(duì)會(huì)計(jì)人員遵守會(huì)計(jì)職業(yè)道德規(guī)范情況的檢查督促過(guò)程。