我国会计人员职业道德存在的问题及对策研究
发布时间：2018-07-27 20:13
【摘要】：会计人员职业道德是会计行业健康发展的必要条件,它在会计人员从业的过程中扮演着向导角色。因此,会计人员必须具备与其职能相适应的职业道德。文章从会计职业道德的内涵出发,描述了目前会计人员职业道德现状,对其存在的问题进行详尽的原因分析,并从四个方面对完善我国会计职业道德的建设提出对策建议。
[Abstract]:Accountants' professional ethics is a necessary condition for the healthy development of accounting industry, and it plays a leading role in the process of accountants' employment. Therefore, the accountant must have the professional ethics suitable to his function. Starting from the connotation of accounting professional ethics, this paper describes the present situation of accountants' professional ethics, analyzes the causes of the problems, and puts forward countermeasures and suggestions for perfecting the construction of accounting professional ethics in China from four aspects.
【作者单位】： 西安石油大学;
【分类号】：F233
本文编号：2149010
[Abstract]:Accountants' professional ethics is a necessary condition for the healthy development of accounting industry, and it plays a leading role in the process of accountants' employment. Therefore, the accountant must have the professional ethics suitable to his function. Starting from the connotation of accounting professional ethics, this paper describes the present situation of accountants' professional ethics, analyzes the causes of the problems, and puts forward countermeasures and suggestions for perfecting the construction of accounting professional ethics in China from four aspects.
【作者单位】： 西安石油大学;
【分类号】：F233
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