| 新会计准则与会计职业道德建设 |
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| 引用本文： | 张纯.新会计准则与会计职业道德建设[J].鄂州大学学报,2007,14(6):25-27. |
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| 作者姓名： | 张纯 |
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| 作者单位： | 鄂州大学,后勤管理处,湖北,鄂州,436000 |
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| 摘 要： | 近年来由于社会经济和科学技术的迅猛发展,社会经济成分、组织形式、就业方式、利益关系和社会分配方式都发生了巨大变化.会计人员在多种压力和利益的驱动下进行造假,导致会计信息失真的现象不断出现.该文通过对修订后新会计准则变化的阐述,从内外部原因两个方面分析了当前中国会计职业道德的现状,同时提出了加强会计人员职业道德建设的几项措施.
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| 关 键 词： | 新会计准则 会计职业道德 会计信息质量 |
| 文章编号： | 1008-9004(2007)06-25-03 |
| 修稿时间： | 2007年9月3日 |
The Influence of New Accounting Principles on the Construction of Professional Morals of Accountants |
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| ZHANG Chun.The Influence of New Accounting Principles on the Construction of Professional Morals of Accountants[J].Journal of Ezhou University,2007,14(6):25-27. |
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| Authors: | ZHANG Chun |
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| Abstract: | With the rapid development of science and technology,such things as the economy constituents,the proportion of the economy constituents,the fields of jobs and the distribution of property have changed greatly. Then under the various pressures and the lure of making money,the accountants make accounting fraud,which leads to the distortion of financial statements.Based on the revised accounting principles,this essay analyzes the current professional morals of accountants from the intrinsic and extrinsic views.Meanwhile,the author makes some suggestions on moral construction of accountants. |
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| Keywords: | new accounting principles professional morals of accountants the quality of accounting data |
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