摘要
随着经济的发展与全球化进程的加快和我国加入世界贸易组织,会计作为国际通用的商业语言在国际投资、筹资和贸易活动中的作用已日益凸显出来。会计工作的普遍性、会计信息的社会性、会计作用的国际性都需要会计人员更新观念、学习新法规、掌握新知识,提高对会计职业道德建设重要性的认识,保证会计工作质量。
With the development of economy, the acceleration of global proceeding and our country entering WTO, as an international current trade language, accounting plays an important role in international investment, collecting fund and trade activity. Universality of accounting job, sociality of accounting information and internationality of accounting role both need accounting personnel renew sense, study new legislation, master new knowledge, enhance recognition of importance about accounting profession morality constructing and ensure quality of accounting job.
出处
《沈阳教育学院学报》
2006年第1期107-109,共3页
Journal of Shenyang College of Education
关键词
会计
职业道德
思考
accounting
profession morality
thinking
