| 会计职业道德建设:现状、原因与途径 |
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| 引用本文： | 廖瑞晓,刘剑.会计职业道德建设:现状、原因与途径[J].南昌大学学报(人文社会科学版),2005,36(6):44-46. |
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| 作者姓名： | 廖瑞晓 刘剑 |
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| 作者单位： | 南昌大学,计划财务处,江西,南昌,330047;中国农业银行,江西省分行,江西,南昌,330008 |
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| 摘 要： | 目前我国出现很多会计信息失真的现象,究其原因,主要是会计从业人员职业道德的失范所致。加强会计职业道德建设,规范会计人员的职业行为,可以从加强教育、强化监管、建立健全自律机制与激励机制等方面着手。
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| 关 键 词： | 会计 职业道德 建设 途径 |
| 文章编号： | 1006-0448(2005)06-0044-03 |
| 修稿时间： | 2005年5月12日 |
The Way to Strengthen Accountants' Professional Morals |
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| LIAO Rui-xiao,LIU Jian.The Way to Strengthen Accountants' Professional Morals[J].Journal of Nanchang University(Humanities and Social Sciences),2005,36(6):44-46. |
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| Authors: | LIAO Rui-xiao LIU Jian |
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| Institution: | LIAO Rui-xiao~1,LIU Jian~2 |
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| Abstract: | The phenomenon of distortion from accounting information has appeared in China today.The key cause is accounting staff members' quality out of restriction.To strengthen the accountants' professional morals and restrict the behavior of accountants is important to improve education,strengthen supervision,and set up the self-restricting mechanism and incentive structure. |
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| Keywords: | accountant professional morals construction the way |
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