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论财务人员职业道德

On Accountants’ Professionalism

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【作者】 段红;

【Author】 DUAN Hong (south-china torrid zone agricultural university, danzhou hainan 71737,china)

【机构】 华南热带农业大学 海南儋洲571737;

【摘要】 财会工作是经济管理工作的基础,会计工作的优劣体现会计人员的职业道德,因此,加强财务人员职业道德建设已经成为社会所关注的问题,同时,社会也要重视财务人员职业道德建设,应加强会计职业道德教育,健全财会专业道德评价体系。

【Abstract】 financial work and accountancy are the basis of economic and management. the professionalism of an accountant can be measured by his performance on his work, thus strengthen the construction of accountants’ professionalism has been a serious problem which the society focuses on. the society should consider it seriously and then take effective measures such as improving the education of accountants’ professionalism, setting up the system of measurement on professionalism to strengthen it.

【关键词】 职业道德; 财会人员;
【Key words】 professionalism; accountants;
  • 【文献出处】 武汉科技学院学报 ,Journal of Wuhan Textile S.n.T. Institute , 编辑部邮箱 ,2005年06期
  • 【分类号】F233
  • 【下载频次】122
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