| 儒家诚信局限下会计诚信的缺失 |
| |
| 引用本文： | 张羽.儒家诚信局限下会计诚信的缺失[J].内江师范学院学报,2011,26(11):53-56. |
| |
| 作者姓名： | 张羽 |
| |
| 作者单位： | 内江师范学院计财处,四川内江,641100 |
| |
| 摘 要： | 近年来，中国社会所面临的“诚信危机”致使会计诚信严重缺失。会计诚信作为一种非正式约束，必然会在民族伦理道德环境中生成，而我国的民族伦理道德的根源在儒学。在现代社会中，儒家诚信的局限主要表现在服务对象的局限、对人本质假定的局限及制度化建设上的局限。反映在会计诚信上，就表现为会计诚信的非社会化、虚幻化、非制度化。会计诚信的加强，应从会计人员的服务意识、信利观及会计诚信的制度化建设方面着手。
|
| 关 键 词： | 会计诚信 儒家诚信 诚信缺失 诚信制度化 |
On Lack of Credibility and Integrity of Accountants from the Confucian Perspective |
| |
| ZHANG Yu.On Lack of Credibility and Integrity of Accountants from the Confucian Perspective[J].Journal of Neijiang Teachers College,2011,26(11):53-56. |
| |
| Authors: | ZHANG Yu |
| |
| Institution: | ZHANG Yu(Planning and Financial Department,Neijiang Normal University,Sichuan,641100,China) |
| |
| Abstract: | In recent years,the Chinese society has been facing the so-called crisis of credibility which leads to the serious lack of accountants' credibility and integrity.As a kind of informal restriction,such credibility is rooted in the environment of ethics.And the root of Chinese ethics is in Confucianism.In modern society,the Confucian credibility view is confined in the peoples served,definition of human nature and the institutional construction.In terms of accountants' credibility and integrity,such limitatio... |
| |
| Keywords: | accountants' credibility and integrity Confucian credibility and integrity loss of credibility and integrity institutionalized credibility and integrity |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
