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关于会计职业道德问题的思考
引用本文:张晓莉.关于会计职业道德问题的思考[J].新疆职业大学学报,2004,12(4):36-38.
作者姓名:张晓莉
作者单位:新疆人事厅,新疆,乌鲁木齐,830000
摘    要:建立以诚信为基础的市场经济是社会公众的共同愿望。市场经济发展的历史表明,“管理,崇尚伦理道德”是一个新趋势,通过理论联系实际、个人示范与集体影响相配合、正确引导和舆论扬抑相统一等灵活多样与生动活泼的方式,对会计人员进行会计职业基本教育、服务宗旨教育、职业精神教育和遵纪守法教育是会计工作管理部门、会计职业管理机构、单位负责人当前面临的重要任务。

关 键 词:会计职业道德  服务宗旨教育  会计工作管理  职业精神教育  会计人员  部门  市场经济发展  活泼  生动  引导
文章编号:1009-9549(2004)04-0036-03
修稿时间:2004年11月10

Thinking on the Problem of Accountants' Vocational Morality
ZHANG Xiao-li.Thinking on the Problem of Accountants'''' Vocational Morality[J].Journal of Xinjiang Vocational University,2004,12(4):36-38.
Authors:ZHANG Xiao-li
Abstract:Market economy must be set up based on good faith. The history of market economy fully shows that the administration advocates the ethics. It's necessary development and demand petition of modern human administration and behavior science that the accounting upholds the ethics. The structure of accounting and profession administration and principals currently are confronted with their important mission, to educate the accountants, including vocation, serving the public, duty as well as observing rules, with multifarious and vivid ways such as theory and practice closely integrated, individual example and collective infection cooperated, typical samples and public opinion appraising centralized.
Keywords:Accountant  Vocational Morality  Education  Honesty
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