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试论会计职业道德建设
引用本文:葛亚琴.试论会计职业道德建设[J].江苏经贸职业技术学院学报,2010(2).
作者姓名:葛亚琴
作者单位:江苏经贸职业技术学院,贸易经济系,江苏,南京,211168
摘    要:会计职业道德是会计职业活动中应遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范。加强会计职业道德建设在市场经济环境中日益凸显出其必要性。应该通过多种途径加强会计职业道德建设。

关 键 词:会计  职业道德  建设

Construction of Accounting Professional Ethics
Authors:GE Ya-qin
Institution:Trade and Economics Department/a>;Jiangsu Vocational and Technical Institute of Economics and Commerce/a>;Nanjing 211168/a>;Jiangsu/a>;China
Abstract:Accounting professional ethics is defined as the professional code of conduct and norms to be followed in the activities of the accounting profession,reflecting the characteristics of the accounting profession,to adjust the accounting profession relationship.It is very necessary to strength accounting professional ethics in the current market.
Keywords:accounting  professional ethics  construction  
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