本文選題：誠(chéng)信 + 社會(huì)價(jià)值　； 參考：《會(huì)計(jì)之友》2017年01期

【摘要】：誠(chéng)信是伴隨著人類語(yǔ)言的產(chǎn)生而來(lái)的人的品行和價(jià)值觀,它不僅是人類共有的價(jià)值觀,而且是人類社會(huì)有序發(fā)展、興旺發(fā)達(dá)的根本原因。文章的目的是通過(guò)揭示誠(chéng)信的價(jià)值,論證會(huì)計(jì)職業(yè)群體應(yīng)具備的核心價(jià)值觀,凸顯誠(chéng)信在會(huì)計(jì)職業(yè)群體核心價(jià)值觀中的重要地位。通過(guò)對(duì)人類交往信息的溯源與會(huì)計(jì)邏輯的梳理,從誠(chéng)信的來(lái)源、誠(chéng)信的邏輯、誠(chéng)信的社會(huì)價(jià)值和誠(chéng)信的經(jīng)濟(jì)價(jià)值等方面進(jìn)行探討,提出會(huì)計(jì)的邏輯就是誠(chéng)信的邏輯、誠(chéng)信應(yīng)當(dāng)成為我國(guó)會(huì)計(jì)職業(yè)群體核心價(jià)值觀的觀點(diǎn)。這對(duì)于樹立和強(qiáng)化人們的誠(chéng)信意識(shí),提升會(huì)計(jì)從業(yè)人員的職業(yè)素養(yǎng),完善法規(guī)制度的思想基礎(chǔ),改善社會(huì)風(fēng)氣具有重要的現(xiàn)實(shí)意義。
[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.
【作者單位】： 首都經(jīng)濟(jì)貿(mào)易大學(xué);
【分類號(hào)】：F233

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1 姚桂蘭;;會(huì)計(jì)誠(chéng)信的經(jīng)濟(jì)價(jià)值分析[J];湖南稅務(wù)高等�？茖W(xué)校學(xué)報(bào);2012年03期

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本文編號(hào)：1951701