共查询到20条相似文献，搜索用时 78 毫秒
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丁亚莉 《宁波职业技术学院学报》2011,(4):95-98
注册会计师应恪守独立、客观、公正的原则,从诚信审计角度出发,根据当前注册会计师队伍现状阐述注册会计师职业道德的重要性,必须加强注册会计师职业道德规范和职业道德的监督。加强注册会计师职业道德素质,使其真正成为维护市场经济的啄木鸟。 相似文献
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秦玉芬 《山东商业职业技术学院学报》2006,6(6):32-33,36
近几年，国内外上市公司财务欺诈案层出不穷，从而引发了会计诚信危机，会计诚信建设显得尤为重要，全面提升注册会计师的专业胜任能力和职业道德水平是注册会计师行业诚信建设的目标。我国注册会计师专业胜任能力和职业道德水平与市场经济的要求还有一定差距，应严格制定注册会计师的准入制度、会计师事务所的准入制度，并根据事务所的具体情况划分不同的等级，要加强行业监督加大对违法行为的处罚力度。 相似文献
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注册会计师诚信危机的化解 总被引：1，自引：0，他引：1
王红 《安庆师范学院学报(社会科学版)》2004,23(5):21-22,102
注册会计师的职业道德缺失及相关监管机制不完善导致了注册会计师的诚信危机。应改革现行事务所体制,大力推行合伙制;培养诚信品质,培育诚信市场;严格执法,健全民事赔偿制度。 相似文献
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在当今的商业和执业环境中，社会对注册会计师的“诚信”行为给予了相当多的关注。在此，我们通过注册会计师职业的责任和义务而展开。加强注册会计师审计职业道德建设，必须把诚信教育放在首位。注册会计师行业要想重新获得公众诚信的形象，不仅要靠自身学习和教育加强自己的人生管理， 相似文献
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田艳梅 《邯郸职业技术学院学报》2010,23(1):33-38
近年来,注册会计师行业信息失真、审计失败、虚假评估等造假案呈不断上升的趋势,这使得注册会计师的公信力遭到前所未有的危机。而导致这种危机的原因是多方面的,既有事务所内部的原因,也有其外部因素的影响。但不可否认,注册会计师职业道德存在缺陷是其主要原因。主要对我国注册会计师职业道德的现状及对策进行探讨。首先阐释了注册会计师执业道德的重要性,然后,结合实际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,并从会计师事务所、注册会计师的外部和内部两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两个方面,提出提高我国注册会计师职业道德水平的对策。 相似文献
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张桃生 《闽西职业技术学院学报》2005,7(2):27-31
诚信是一个人的立身之本,也是处理人际关系的重要德行。一个缺乏诚信的注册会计师,很难做到依法办事、客观公正。建立健全会计工作的信用,培养注册会计师的诚信品德事关注册会计师行业和社会主义市场经济能否顺利健康地发展。诚信建设已成为当前注册会计师行业的工作主线,有必要对当前存在的注册会计师失信原因及其危害性以及加强注册会计师诚信建设的对策进行深入的研究和探讨。 相似文献
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张桃生 《闽西职业大学学报》2005,7(2):27-31
诚信是一个人的立身之本，也是处理人际关系的重要德行。一个缺乏诚信的注册会计师，很难做到依法办事、客观公正。建立健全会计工作的信用，培养注册会计师的诚信品德事关注册会计师行业和社会主义市场经济能否顺利健康地发展。诚信建设已成为当前注册会计师行业的工作主线，有必要对当前存在的注册会计师失信原因及其危害性以及加强注册会计师诚信建设的对策进行深入的研究和探讨。 相似文献
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注册会计师职业道德是注册会计师行业立身之本。当前我国注册会计师职业道德整体水平低下,社会公信力差,不仅影响到本行业的生存和发展,助长了一些单位非法经营行为的滋生,还影响了经济秩序的健康运行与社会的稳定和发展。因此,积极寻找对策,搞好我国注册会计师职业道德建设,不仅必要而且显得尤为迫切。 相似文献
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论我国注册会计师职业道德建设 总被引：1，自引：0，他引：1
注册会计师职业道德是注册会计师行业立身之本。当前我国注册会计师职业道德整体水平低下，社会公信力差，不仅影响到本行业的生存和发展，助长了一些单位非法经营行为的滋生，还影响了经济秩序的健康运行与社会的稳定和发展。因此，积极寻找对策，搞好我国注册会计师职业道德建设，不仅必要而且显得尤为迫切。 相似文献
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郑谊英 《湖南科技学院学报》2004,25(5):143-145
注册会计师职业道德是注册会计师行业立身之本.当前我国注册会计师职业道德整体水平低下,社会公信力差,不仅影响到本行业的生存和发展,助长了一些单位非法经营行为的滋生,还影响了经济秩序的健康运行与社会的稳定和发展.因此,积极寻找对策,搞好我国注册会计师职业道德建设,不仅必要而且显得尤为迫切. 相似文献
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《海外英语》2007,(5):10-11
Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help? 相似文献
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《海外英语》2007,(4):36
There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love. 相似文献
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Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject. 相似文献
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Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities. 相似文献
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RUZBEHANI Mohsen 《重庆大学学报(英文版)》2004,3(1):20-25
1.IntroductionOne-cyclecontrolmethod,whichwasproposedaboutonedecadeago[1],hasbecomeanattractivemethodinspecialfieldssuchaspowerfactorcorrection[2-6],switchingamplifiers[7,8],etc.Themainideaofthiscontrollerisbasedonintegrationofdiodevoltageinone-cycleandforcesittobeexactlyequaltothereferencevalue.Themainadvantageofthiscontrollerisitsrealtimeabilitytorejectthevariationofinputvoltage[1].Despitethisgreatability,ithasnogoodperformancesinrejectingofloaddisturbanceandfollowingreferencecommands.Espec… 相似文献
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唐芳 《读与写:教育教学刊》2008,5(6)
During interview with English majors, it was found that a majority of students expressed disappointment with their experience of English literature classes. Students' dislike of learning English literature appears to be the major problem of teaching English literature in China. Reader response approach is a good way to solve this problem. In this paper, I explain the rationale behind the reader response approach, such as its origin, definition, features, assumptions, and strategies. Then I illustrate how reader response approach works as a teaching strategy by presenting several teaching models. At last I evaluate its usefuiness for teachers and present the advantages of reader response approach in Chinese context. 相似文献