本文選題：誠信 + 社會價值��； 參考：《會計之友》2017年01期

【摘要】：誠信是伴隨著人類語言的產(chǎn)生而來的人的品行和價值觀,它不僅是人類共有的價值觀,而且是人類社會有序發(fā)展、興旺發(fā)達的根本原因。文章的目的是通過揭示誠信的價值,論證會計職業(yè)群體應(yīng)具備的核心價值觀,凸顯誠信在會計職業(yè)群體核心價值觀中的重要地位。通過對人類交往信息的溯源與會計邏輯的梳理,從誠信的來源、誠信的邏輯、誠信的社會價值和誠信的經(jīng)濟價值等方面進行探討,提出會計的邏輯就是誠信的邏輯、誠信應(yīng)當(dāng)成為我國會計職業(yè)群體核心價值觀的觀點。這對于樹立和強化人們的誠信意識,提升會計從業(yè)人員的職業(yè)素養(yǎng),完善法規(guī)制度的思想基礎(chǔ),改善社會風(fēng)氣具有重要的現(xiàn)實意義。
[Abstract]:Honesty and credit is the character and value of human beings with the emergence of human language. It is not only the common values of human beings, but also the fundamental reason for the orderly development and prosperity of human society. The purpose of this paper is to reveal the value of honesty and credit, to demonstrate the core values that accounting professional groups should possess, and to highlight the important position of honesty and credit in the core values of accounting professional groups. Through tracing the source of human communication information and combing the accounting logic, this paper discusses the origin of honesty, the logic of honesty, the social value of honesty and the economic value of honesty, and puts forward that the logic of accounting is the logic of good faith. Honesty and credit should be the core values of accounting professional groups in China. It is of great practical significance to set up and strengthen people's credit consciousness, to improve the professional quality of accounting practitioners, to perfect the ideological basis of laws and regulations, and to improve social ethos.
【作者單位】： 首都經(jīng)濟貿(mào)易大學(xué);
【分類號】：F233

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1 姚桂蘭;;會計誠信的經(jīng)濟價值分析[J];湖南稅務(wù)高等專科學(xué)校學(xué)報;2012年03期

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本文編號：1951701