摘要
伴随中国经济体制和社会的转型 ,我国会计职业道德发生了深刻的嬗变。在市场经济及西方文化冲击下 ,我国会计职业道德的“诉诸良心”型模式逐渐崩溃和解体 ,以计划经济为基础和传统儒家文化为主体的会计职业道德已经失范。因此 ,对当代我国会计职业道德建设的现状及其走向进行深入研究 ,重新认识和构建我国转型期的会计职业道德规范是一个非常现实而重要的课题。
With the transition of China's economic system and society the ethics of the accounting profession in our country changed greatly. Under the influence of the market economy and western culture , the ethics of our country's accounting profession ,that is, the former 'by Conscience' type is being dilapidated and dissolved . The accounting ethics which is based on the planned economy and represented by the Confucianism has disappeared. Therefore , to make a deep study on the state situation of our country's accounting professional ethics construction , to re-recognize and construct the accounting professional ethics in the transiting period is a very realistic and important issue.
出处
《现代财经（天津财经大学学报）》
2002年第6期57-60,64,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
