| 浅谈会计职业道德建设 |
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| 引用本文： | 王雪冬. 浅谈会计职业道德建设[J]. 吉林工程技术师范学院学报, 2008, 24(11): 8-10 |
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| 作者姓名： | 王雪冬 |
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| 作者单位： | 吉林工程技术师范学院,计划财务处,吉林长春,130052 |
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| 摘 要： | 会计职业道德建设对会计行业的发展有着重要的作用。加强会计职业道德建设，必须将他律与自律结合起来，既强化法律监督，又要提高从业人员素质。
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| 关 键 词： | 会计职业道德 他律 自律 |
On Accounting Professional Ethics Construction |
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| WANG Xue-dong. On Accounting Professional Ethics Construction[J]. Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition), 2008, 24(11): 8-10 |
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| Authors: | WANG Xue-dong |
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| Affiliation: | WANG Xue - dong ( Department of Financial Affairs, Jilin Teachers Institute of Engineering and Technology, Changchun Jilin 130052, China) |
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| Abstract: | Accounting professional ethics construction plays an important role in the development of accounting profession.In order to strengthen accounting professional ethics construction,we must combine heteronomy with autonomy,not only enforce legal supervision but also improve the employees' qualities. |
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| Keywords: | accounting professional ethics heteronomy autonomy |
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