诚信的价值——兼论会计职业群体的核心价值观

发布时间：2018-05-29 17:03

本文选题：诚信 + 社会价值　；参考：《会计之友》2017年01期

【摘要】：诚信是伴随着人类语言的产生而来的人的品行和价值观,它不仅是人类共有的价值观,而且是人类社会有序发展、兴旺发达的根本原因。文章的目的是通过揭示诚信的价值,论证会计职业群体应具备的核心价值观,凸显诚信在会计职业群体核心价值观中的重要地位。通过对人类交往信息的溯源与会计逻辑的梳理,从诚信的来源、诚信的逻辑、诚信的社会价值和诚信的经济价值等方面进行探讨,提出会计的逻辑就是诚信的逻辑、诚信应当成为我国会计职业群体核心价值观的观点。这对于树立和强化人们的诚信意识,提升会计从业人员的职业素养,完善法规制度的思想基础,改善社会风气具有重要的现实意义。
[Abstract]:Honesty and credit is the character and value of human beings with the emergence of human language. It is not only the common values of human beings, but also the fundamental reason for the orderly development and prosperity of human society. The purpose of this paper is to reveal the value of honesty and credit, to demonstrate the core values that accounting professional groups should possess, and to highlight the important position of honesty and credit in the core values of accounting professional groups. Through tracing the source of human communication information and combing the accounting logic, this paper discusses the origin of honesty, the logic of honesty, the social value of honesty and the economic value of honesty, and puts forward that the logic of accounting is the logic of good faith. Honesty and credit should be the core values of accounting professional groups in China. It is of great practical significance to set up and strengthen people's credit consciousness, to improve the professional quality of accounting practitioners, to perfect the ideological basis of laws and regulations, and to improve social ethos.
【作者单位】：首都经济贸易大学;
【分类号】：F233

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