节点文献
会计职业道德建设浅议
Construction of Accountants’ Professional Ethics
【摘要】 分析了我国会计职业道德的现状,从会计职业道德具有相对稳定性、广泛的社会性等方面论述了会计职业道德的含义,并提出了会计职业道德体系建设的设想。
【Abstract】 This paper analyzes on the present situation of accountants’ professional ethics in China, and from the aspects of the relative stability and extensive sociality of accountants’ professional ethics, puts forward some presumptions of the construction of accountants’ professional ethics system.
【关键词】 会计信息失真;
职业道德;
道德体系;
【Key words】 accounting information distortion; professional ethics; ethics system;
【Key words】 accounting information distortion; professional ethics; ethics system;
- 【文献出处】 科技情报开发与经济 ,Sci-Tech Information Development & Economy , 编辑部邮箱 ,2006年04期
- 【分类号】F233
- 【被引频次】10
- 【下载频次】235