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对会计诚信建设的思考 总被引：1，自引：0，他引：1
立信,乃会计之本。没有信用,也就没有会计。诚信既是道德资源,又是经济资源。会计行业是社会信用体系的重要组成部分。会计诚信建设是一项系统工程。 相似文献
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会计诚信问题是企业信用建设的基础，是社会信用体系的重要组成部分，是当前世界会计学界研究的重点课题，也是各国政府着力解决的问题。信用缺失已成为制约我国经济发展的“顽疾”。只有重塑会计诚信，净化会计执业环境，才能为经济健康发展营造良好的氛围。[编者按] 相似文献
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刘琳 《陕西广播电视大学学报》2008,10(2):51-52
在社会主义市场经济体制逐步完善的今天,“会计信用短缺”成了我国经济生活中的一个突出问题。“诚信”是市场经济领域中一项基础性的行为规范,是会计工作的命脉和灵魂。“会计信用短缺”不仅会对社会和公众利益造成损害,而且对市场经济秩序构成了严重威胁。 相似文献
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会计人员职业道德建设与继续教育新模式 总被引：4，自引：0，他引：4
近年来我国经济生活中出现会计信息失真现象,折射出会计人员职业道德的滑坡问题。因此,加强会计职业道德建设,提高会计人员整体素质,已成为适应经济发展的刻不容缓的任务。一、会计人员职业道德建设方略社会主义市场经济,也是信用经济,信用必须依赖道德的完善来维护。会计职业道德好坏是导致会计信息失真与否,影响会计工作质量高低的关键所在。提高会计人员的职业道德水平,加强会计职业道德建设,可通过以下途径得以实现:首先,应优化会计教育体系。会计教育应该德才并重。一方面,会计教育必须加强业务技术的传授,另一方面又必须重视职业道德… 相似文献
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史翠峰 《忻州师范学院学报》2005,21(2):117-118,123
近年来,"银广厦"、"琼民源"这一系列会计造假事件震撼了中国的证券市场和会计市场,严重干扰了社会经济的正常秩序,会计行业面临着"诚信危机"的挑战。走出诚信危机,重塑会计信用,对于规范市场经济的微观基础,发展社会主义市场经济具有十分重要的意义。 相似文献
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对会计信用危机的思考 总被引：4，自引：0，他引：4
朱秀芬 《呼伦贝尔学院学报》2003,11(6):40-41
目前会计界面临着一场由虚假会计信息引发的信用危机，本分析了产生信用危机和假帐的根源，并提出了建立会计行业诚信机制的措施。 相似文献
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在社会主义市场经济体制逐步完善的今天,“会计信用短缺”则成了我国经济生活中的一个突出问题。“诚信”是市场经济领域中一项基础性的行为规范,是会计工作的“通行证”,是会计工作的命脉和灵魂。 相似文献
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"以诚实守信为荣,以见利忘义为耻"。这是胡锦涛总书记在一次重要会议讲话中提出的。现代会计先父潘序伦早已提出"立信,乃会计之本,没有信用,也就没有会计。"可见诚信是多么的重要。诚信是会计工作的"至上原则",也是会计行业参与市场经济活动的立身之本。讲诚信、讲信义、讲道德、堂堂正正做人,老老实实工作,于国于民是多么重要。反过来,会计缺失诚信,利用工作之便,弄虚作假、徇私舞弊,将给经济蒙上重 相似文献
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罗艳萍 《读与写:教育教学刊》2008,5(6)
The communication of people partially is the communication of cultures. Culture has a direct effect on international commercial activities in all aspects. Different conceptions about time, space, equality, law and the like, lead people to deal with things in different ways. So to know cultures of the counterpart is to facil-itate our enterprises so as to have a smooth and successful communication in commercial activity. 相似文献
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Richard Denner 《海外英语》2007,(4):14-15
Rosco and I wait for the fishermen to return.I sit at a wooden bench near the store at Mt.Baker Resort and watch the clouds change shape. Rosco has my belt around his neck and an eight foot tow chain hooked to a tree. Dogs must be on a leash. Ducks and rabbits are loose. 相似文献
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Given a graph G,a subgraph C is called a clique of G if C is a complete subgraph of G maximal under inclusion and |C|≥2. A clique-transversal set S of G is a set of vertices of G such that S meets all cliques of G. The clique-transversal number, denoted as TC (G), is the minimum cardinality of a clique-transversal set in G. The clique-graph of G, denoted as K (G), is the graph obtained by taking the cliques of G as vertices, and two vertices are adjacent if and only if the corresponding cliques in G have nonempty intersection. Let F be a class of graphs G such that F={G|K(G) is a tree}. In this paper the graphs in F having independent clique-transversal sets are shown and thus TC (G)/|G|≤1/2 for all G ∈ F. 相似文献
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陈美曦 《山东教育学院学报》2008,23(2):103-107
Different nations have different social cultures, and the social culture of every nation is developing with the development of the nation, language is greatly influenced by social culture, which enables language to possess national and historical characteristics. Word is the smallest, independent, meaningful linguistic unit of language. It can well reflect the national and historical characteristics. From synchronic aspect, the social and cultural influence on word meaning is mainly embodied in conceptual and associative meanings of word. The incorrespondence of word meaning is a phenomenon that exists in both conceptual and associative meanings of word among different languages. From diachronic aspect, the development of social culture causes some changes of word meaning to some extent. Therefore, social culture plays a key role in vocabulary learning and mastery of a language. 相似文献
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邱崇丙 《唐山师范学院学报》2014,(1):21-23
汉字的六书,《说文》对“转注”一类,语焉不详。后世学者提及转注,也仅限于许慎所举出的例字。《汉字例说》一文,作者从转注的角度综合考虑,对部分现代常用字作了分析,跟传统的解释有所不同。希望能抛砖引玉,互相切磋,以推进学术研究。 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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Anton Franks 《English in Education》1999,33(2):39-49
This paper looks at the way drama works to bring a model of an arts curriculum into reality. He also shows how drama is valuable when discussed as a separate, autonomous subject in the school curriculum as opposed to one subsumed within English. He argues for a view of the arts and gives an example of a sequence of work in an English GCSE class based around Arthur Miller's play View from the Bridge. From this he draws out several strands about the relationship of the drama curriculum to the individual students and teachers, the school, and to culture. He also emphasises the primacy of performance in drama education. 相似文献