摘要
会计职业道德作为一种引导、制约会计行为 ,调整会计人员与社会、企业单位和不同利益集体以及会计人员之间关系的社会规范 ,它在社会主义市场经济的今天尤其显得重要。在会计职业道德建设中 ,应处理好会计职业道德与会计信息失真、会计行为环境。
With accounting occupational morals as a social model for guiding, restricting accounting behavior, regulating accountants and society, enterprise unit and the groups of different interest and the relations among accountants, it appear the important impact on our market economics. For this reason, in the construction of occupational morals of accounting, we should make a good job of the relations between occupational morals of accounting and the false of accounting, the social environment of accounting, the education of occupational morals of accounting and the system of value of occupational morals of accounting.
出处
《湘潭大学社会科学学报》
2002年第3期141-143,共3页
Social Science Journal of Xiangtan University
关键词
会计
会计职业
会计职业道德
会计职业道德建设
accountant
accountancy
occupational morals of accounting
construction of occupational morals of accounting
