【摘要】 会计诚信问题不仅是一个会计学研究课题,也是一个伦理学研究课题,从伦理学角度,研究会计失信的原因,探讨提高会计诚信的对策,其意义在于,它既为会计诚信问题的解决提供一个新的途径,又有利于集体主义道路的弘扬,还能促进和谐伦理的有效实现。更多还原

【Abstract】 A good faith accountant must stand by the fundamental that it is impersonal and equitable.That is an important meaning for searching the good faith of accountant from Ethnics.On the one hand,it can offer a new road for settling the basal ethnics’ issue,on the other hand,it can carry forward collectivistic moral.At last,it can accelerate the concordant ethic to come true.If we analyze the reason for the bad faith of accountant from Ethnics,it is not only propitious to find the countermeasure for building system of the good faith of accountant,but also propitious to advance the level of the good faith of the whole society.更多还原