| 论科学发展观视野下的会计职业道德建设 |
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| 引用本文： | 尹秀娇,屈瑜君.论科学发展观视野下的会计职业道德建设[J].衡阳师范学院学报,2011,32(1). |
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| 作者姓名： | 尹秀娇 屈瑜君 |
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| 作者单位： | 衡阳师范学院,经法系,湖南,衡阳,421008 |
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| 摘 要： | 良好的职业道德,是会计人员的根本。加强会计职业道德建设是一项系统工程,必须以科学发展观为指导思想,才能全面、系统、科学地推进会计职业道德建设,促进会计事业的全面协调可持续发展。通过对会计职业道德存在的问题及其失范的原因分析,提出加强会计职业道德建设的有效途径,以促进我国会计工作更加健康、稳定、可持续的发展。
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| 关 键 词： | 会计 职业道德 科学发展观 |
Professional Ethics Construction of Accounting from the Scientific Outlook on Development |
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| YIN Xiu-jiao.Professional Ethics Construction of Accounting from the Scientific Outlook on Development[J].journal of Hengyang Normal University,2011,32(1). |
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| Authors: | YIN Xiu-jiao |
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| Institution: | YIN Xiu-jiao(Dept.of Economics and Law,Hengyang Normal University,Hengyang Hunan 421008,China) |
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| Abstract: | The good professional ethics is the prerequisite to any accountants.Strengthening Accountants' professional ethics is a systematic project,and only with the scientific outlook on development as the guidelines,the professional ethics construction of accounting will have a comprehensive,systematical and scientific promotion and will contribute to the balanced and sustainable development of the whole accounting professional.By analyzing the actually existing problems and reasons for rules violations,some effec... |
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| Keywords: | accounting professional ethics scientific outlook on development |
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