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近年来,职业道德建设越来越成为公众关注的焦点,社会上出现的许多贪污受贿、偷税漏税、挪用公款等经济违法犯罪活动几乎都与会计人员做假帐有关,因此,加强会计职业道德建设,重塑会...
近年来,职业道德建设越来越成为公众关注的焦点,社会上出现的许多贪污受贿、偷税漏税、挪用公款等经济违法犯罪活动几乎都与会计人员做假帐有关,因此,加强会计职业道德建设,重塑会计职业诚信形象,努力提高会计诚信度和公信力,已经成为当前会计界面临的重要课题。本文首先介绍了会计职业道德的定义和内容,说明了加强会计职业道德建设的必要性,接着列举了我国目前会计职业道德的现状并分析了形成原因,最后提出了加强会计职业道德建设的具体措施。
[关键字] 会计 职业道德 法制 会计职业道德建设。 展开
[关键字] 会计 职业道德 法制 会计职业道德建设。 展开
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In recent years, the building of professional ethics has increasingly become the focus of public attention, many of the emerging society of corruption and bribery, tax evasion, embezzlement and other economic criminal activities in almost all of the accounting staff to falsify accounts, and therefore, strengthen the building of the accounting professional ethics in reshaping the image of the accounting profession good faith efforts to improve the fiscal integrity and credibility, has become an important issue facing the accounting profession. This article first introduces the definition of the accounting and content of professional ethics, strengthen the accountancy profession explains the need for moral building, and then lists our current status of the accounting professional ethics and analyzes the reasons for the formation of the final proposed to strengthen the building of the accounting professional ethics of specific measures .
2009-12-04
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In recent years, the construction of public ethics and become the focus of attention and many corruption, embezzlement, tax evasion, economic illegal and criminal activities are almost and accounting personnel cooking the books, therefore, strengthen accounting professional ethics construction, remodeling accounting profession, to improve the image of honesty and credibility of accounting credibility, has become the important task of accounting. This paper firstly introduces the definition of the accounting professional ethics, and illustrates the strengthening of the accounting professional ethics construction necessity, then enumerated the present situation of the accounting professional ethics and analyzes the reasons, and finally puts forward the accounting professional ethics construction measures.
[key] the accounting professional ethics construction of legal system of accounting professional ethics
[key] the accounting professional ethics construction of legal system of accounting professional ethics
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In recent years, the building of professional ethics has increasingly become the focus of public attention, many of the emerging society of corruption and bribery, tax evasion, embezzlement and other economic criminal activities in almost all of the accounting staff to falsify accounts, and therefore, strengthen the building of the accounting professional ethics in reshaping the image of the accounting profession good faith efforts to improve the fiscal integrity and credibility, has become an important issue facing the accounting profession. This article first introduces the definition of the accounting and content of professional ethics, strengthen the accountancy profession explains the need for moral building, and then lists our current status of the accounting professional ethics and analyzes the reasons for the formation of the final proposed to strengthen the building of the accounting professional ethics of specific measures .
[Tags] legal accounting accounting professional ethics professional ethics.
[Tags] legal accounting accounting professional ethics professional ethics.
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