| 浅析会计职业道德建设的诚信危机及出路 |
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| 引用本文： | 贾雯.浅析会计职业道德建设的诚信危机及出路[J].商洛学院学报,2005,19(3):85-87. |
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| 作者姓名： | 贾雯 |
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| 作者单位： | 商洛市会计核算中心,陕西,商洛,726000 |
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| 摘 要： | 针对许多企业出现会计造假案例,引发社会会计诚信危机的现象,从根源上进行了分析,并从教育宣传、资格年检、监督制度和内控制度、法律法规、奖惩体系方面,阐述了加强会计职业道德和诚信机制建设的出路。
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| 关 键 词： | 会计 诚信危机 出路 |
| 文章编号： | 1008-3030(2005)03-0085-03 |
| 修稿时间： | 2005年7月26日 |
A Preliminary Analysis of the Honesty-and-Trust Crisis in the Construction of the Accountants' Occupational Ethics and the Outlet |
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| JIA Wen.A Preliminary Analysis of the Honesty-and-Trust Crisis in the Construction of the Accountants'''' Occupational Ethics and the Outlet[J].Journal of Shangluo University,2005,19(3):85-87. |
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| Authors: | JIA Wen |
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| Abstract: | It is to analyze the root of the accountants' honesty-and-trust crisis initiated by enterprises' fault accounting cases illustrate the outlet of strengthening the construction of the accountants' occupational ethics and the honesty-trust mechanism from the following aspects: the education propaganda, the yearly qualifications examination, the surveillance system and inner-controlling system, the laws and regulations, the rewarding and punishing system. |
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| Keywords: | accountants honesty-and-trust crisis root analysis the outle |
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