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面对我国目前以会计信息失真为突出表现的会计职业道德严重失范的现状,本文对其成因进行了分析,并对重建会计职业道德规范,提出应通过制度创新、完善相关法律和保障体制,采取自我修...
面对我国目前以会计信息失真为突出表现的会计职业道德严重失范的现状,本文对其成因进行了分析,并对重建会计职业道德规范,提出应通过制度创新、完善相关法律和保障体制,采取自我修养和外部监督相结合,宣传、教育与检查惩戒相结合,行业自律与舆论监督、政府监管相结合,形成社会各界齐抓共管的局面。
关键词:会计职业道德,信息失真,重建 展开
关键词:会计职业道德,信息失真,重建 展开
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In the face of China's current status of accounting information distortion of accounting ethics anomie serious outstanding performance, this paper analyzes its causes, and the reconstruction of the accounting professional ethics, should be made through institutional innovation, improve relevant laws and security system, taking combination of self-cultivation and external oversight, advocacy, education and discipline inspection combined with industry self-regulation and public opinion, government regulation combined to form the community to make concerted efforts of the situation.
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