摘要
随着经济体制改革的深入,各种违反会计职业道德的事件频发。从根本上构筑新时期会计职业道德建设客观监督体系,可以降低各类恶性事件的发生频次。文章在对新时期、新环境下的会计职业道德问题分析基础上,提供了一种构筑会计职业道德建设体系的思路。
With the deepening of economic reform,a variety of incidents of violation of accounting ethics happened.Building an objective system of supervision of the accounting professional ethics in the new era construction can reduce the probability of occurrence of all kinds of bad things.The article provides a solution on building the system of the accounting professional ethics based on the analysis of accounting professional ethics in the new era and environment.
出处
《企业技术开发》
2012年第9期119-120,共2页
Technological Development of Enterprise
关键词
新时期
会计职业道德
监督体系
the new era
accounting ethics
supervision system
