摘要
从道德的基本理论入手,论述了会计职业道德自律的含义,然后联系我国会计职业道德的现状及存在问题,分析了加强会计职业道德自律的重要性和必要性,在此基础上提出了如何加强会计职业道德自律的对策建议,以便更好地规范和全面提高会计职业道德素养和执业质量。
This paper first introduced the basic theory of ethics,the meaning of professional ethics and self-discipline for accountants.Then through analyzing the status and problems of accounting professional ethics in China,the importance and necessity of the construction of accounting professional ethics was discussed.Based on this,the solution and advice for the construction of accounting professional ethics were proposed to better regulate and improve the overall quality of professional ethics and accounting practice.
出处
《杨凌职业技术学院学报》
2011年第1期80-82,90,共4页
Journal of Yangling Vocational & Technical College
关键词
会计
职业道德
自律
accountant
professional ethics
self-discipline
