摘要
会计职业道德是会计职业活动中应遵循的、体现会计职业特征的、调整会计职业关系的行为准则。规范会计职业道德建设应该以大学职业道德教育为根本,同时加强贯彻职业生涯始终的在职职业道德教育,并完善会计职业道德相关法律法规。
Accounting morality is the behavior regulation which should be followed in accounting activity and adjusting accounting behavior. Accounting morality construction should be on the basis of professional morality education, through the accounting career and improve related laws and regulations.
出处
《吉林省经济管理干部学院学报》
2007年第3期48-51,共4页
Journal of Jilin Province Economic Management Cadre College
关键词
会计
职业道德
建设
Accounting
Professional morality
Construction
