| 我国注册会计师职业道德的现状及对策探讨 |
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| 引用本文： | 陈杰. 我国注册会计师职业道德的现状及对策探讨[J]. 福建农林大学学报(哲学社会科学版), 2008, 11(3): 74-77 |
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| 作者姓名： | 陈杰 |
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| 作者单位： | 福建省财政厅会计委派处,福建福州,350003 |
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| 摘 要： | 揭示了我国注册会计师存在较为严重的职业道德缺失的现状,从会计师事务所、注册会计师的外部和内部2个方面分析了注册会计师职业道德缺失的原因。在此基础上,从完善我国注册会计师职业道德建设的外部环境和加强注册会计师及其会计师事务所的软件建设2个方面,提出提高我国注册会计师职业道德水平的对策。
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| 关 键 词： | 注册会计师 职业道德 原因 对策 |
| 文章编号： | 1671-6922(2008)03-0074-04 |
| 修稿时间： | 2008-01-02 |
Discussion on the current situation and countermeasures of vocational ethics of the registered accountants in China |
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| CHEN Jie. Discussion on the current situation and countermeasures of vocational ethics of the registered accountants in China[J]. Journal of Fujian Agriculture and Forestry University, 2008, 11(3): 74-77 |
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| Authors: | CHEN Jie |
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| Abstract: | This paper reveals the current situation which the registered accountants exist more serious vocational ethics deletion,analyses the reasons of vocational ethics deletion from the external and internal aspects of the accounting firms and the registered accountants.On this basis,from the external environment of improving the vocational ethics of registered accountants and the aspect of strengthening software facilities of registered accountants and accounting firms,it puts forward the countermeasures of enhancing the registered accountants ethical standards. |
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| Keywords: | registered accountants vocational ethics reason countermeasure |
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