摘要
道德风险在经济生活中无处不在,道德风险给企业、事业单位等均带来重大隐患,只有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,增强财会人员的使命感;建立监督机制,依法管财;建立会计岗位轮换制度,保证工作质量;提高会计人员业务素质。
Moral risk widely exists in economic life and it brings serious hidden trouble to the departments of enterprise and career. We are required to strengthen the importance of accounting professional moral construction; improve accounting professional moral education; enhance the sense of mission of accountants; build supervisory systems and manage finance according to law ; build the system of alternating accountants＇ positions and guarantee the work quality; and improve accountants＇ professional qualities.
出处
《贵阳学院学报（自然科学版）》
2007年第3期10-13,共4页
Journal of Guiyang University：Natural Sciences
关键词
道德风险
会计
职业道德
特征
途径
moral risk
accounting
professional ethics
feature
approach
