我國會計人員職業(yè)道德存在的問題及對策研究
發(fā)布時間：2018-07-27 20:13
【摘要】：會計人員職業(yè)道德是會計行業(yè)健康發(fā)展的必要條件,它在會計人員從業(yè)的過程中扮演著向?qū)Ы巧�。因�?會計人員必須具備與其職能相適應(yīng)的職業(yè)道德。文章從會計職業(yè)道德的內(nèi)涵出發(fā),描述了目前會計人員職業(yè)道德現(xiàn)狀,對其存在的問題進行詳盡的原因分析,并從四個方面對完善我國會計職業(yè)道德的建設(shè)提出對策建議。
[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.
【作者單位】： 西安石油大學(xué);
【分類號】：F233
本文編號：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.
【作者單位】： 西安石油大學(xué);
【分類號】：F233
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，本文編號：2149010
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