| 近代职业会计师之诚信观 |
| |
| 引用本文： | 魏文享.近代职业会计师之诚信观[J].华中师范大学学报(人文社会科学版),2002,41(5):111-117. |
| |
| 作者姓名： | 魏文享 |
| |
| 作者单位： | 华中师范大学,中国近代史研究所,湖北,武汉,430079 |
| |
| 摘 要： | 会计师是在北洋政府颁布《会计师暂行条例》后逐步兴起的自由职业群体，诚信观是其职业道德的核心内容，出于对职业的独立地位及竞争利益的考虑，近代会计师对诚信问题给予高度重视，近代职业会计师诚信观的内容极为丰富，包含有“独立不倚之精神”，“证实真相”，“不隐徇，不泄密”，“无畏之精神”等操守原则，认识已相当到位，近代职业会计师对诚信问题的认识不仅对促进新式会计的采用及业务发展有重要作用，也影响到会计师制度的建立与完善，总体上看，近代会计师对诚信问题的认识已由纯粹内在的道德自觉走向成文化的制度规范。
|
| 关 键 词： | 职业会计师 诚信观 会计 |
| 文章编号： | 1000-2456(2002)05-0111-07 |
| 修稿时间： | 2002年5月21日 |
The Honesty Concept of the Professional Accountant in Modern China |
| |
| WEI Wen,xiang.The Honesty Concept of the Professional Accountant in Modern China[J].Journal of Central China Normal University(Humanities and Social Sciences),2002,41(5):111-117. |
| |
| Authors: | WEI Wen xiang |
| |
| Abstract: | The professional accountant was one of the free occupations emerged gradually after the temporary ordnance of the professional accountant ordinated by the government of the Republic of China, whose occupational moral's core content was honesty. Due to the consideration of the profession's unique position and competition profit, the modern professional accountants gave importance to honesty. Their honesty concept included many principles, for example, having independence spirit, proving evidence, not covering facts up, which accorded with times. The accountant's comprehension of honesty not only was important in accelerating the course of adopting new type of accounting and advancing their businesses, but also had influence on the accountant system established. In a word, the honesty concept of the professional accountant had developed from inherent moral self realization condition to recorded rules and regulations. |
| |
| Keywords: | the professional accountant the honesty concept |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《华中师范大学学报(人文社会科学版)》浏览原始摘要信息 |
| 点击此处可从《华中师范大学学报(人文社会科学版)》下载免费的PDF全文 |
