会计良心的伦理思考

会计活动作为人类一种重要的经济管理活动,涉及到各种利益关系。而会计良心作为会计活动的道德底线,是会计行为的调节器,也是市场经济秩序良好运行的道义保证。企业的会计良心和会计师的职业良心构成了会计良心的二元结构。当下,必须通过开展会计专业伦理教育培育会计良心。

A Meditation of Accounting Conscience in the Perspective of Ethics

Accounting activities,an important economic management activity,are concerned with the issue of various relations in terms of interests and profits.The accounting conscience,as the moral restraint in accounting activities,functions as the mediator for accounting activities as well as the guarantee for righteousness and order in the performance of the market economy.The accounting conscience of the enterprises and the professional conscience of the accountants constitute the binary structure of the accounting conscience.At present it is necessary to foster accounting conscience through ethic education in the field of accounting.