【摘要】：會(huì)計(jì)職業(yè)道德,就是從事會(huì)計(jì)工作的人員在履行職責(zé)活動(dòng)中應(yīng)具備的道德品質(zhì)。它是調(diào)整會(huì)計(jì)人員與國(guó)家、會(huì)計(jì)人員與不同利益之間的社會(huì)關(guān)系及社會(huì)道德規(guī)范的總和,是調(diào)整會(huì)計(jì)活動(dòng)利益關(guān)系的手段,是基本道德規(guī)范在會(huì)計(jì)工作中的具體表現(xiàn),它既是會(huì)計(jì)工作要遵守的行為規(guī)范和行為準(zhǔn)則,也是衡量一個(gè)會(huì)計(jì)工作者工作好壞的標(biāo)準(zhǔn)。本文針對(duì)我國(guó)會(huì)計(jì)人員職業(yè)道德現(xiàn)狀分析,提出了會(huì)計(jì)職業(yè)道德建設(shè)的對(duì)策。
[Abstract]:Accounting professional ethics is the moral quality that accounting personnel should possess in the performance of their duties. It is the sum of adjusting the social relations and social ethics between accountants and the state, accountants and different interests, the means of adjusting the interest relationship of accounting activities, and the concrete expression of the basic moral norms in accounting work. It is not only the code of conduct and code of conduct to be observed in accounting work, but also the standard to measure the quality of an accountant's work. Based on the analysis of the present situation of accountants' professional ethics in China, this paper puts forward some countermeasures for the construction of accounting professional ethics.
【作者單位】： 新華人壽保險(xiǎn)股份有限公司河南分公司;
【分類(lèi)號(hào)】：F233

【相似文獻(xiàn)】

相關(guān)期刊論文 前6條

1 李蕾蕾;孫文婷;;淺議會(huì)計(jì)職業(yè)道德建設(shè)[J];齊魯珠壇;2011年02期

2 李鍵;;會(huì)計(jì)職業(yè)道德失衡的原因及對(duì)策[J];山西財(cái)稅;2010年04期

3 馬利;張運(yùn)明;;我國(guó)會(huì)計(jì)職業(yè)道德存在的問(wèn)題及對(duì)策[J];學(xué)習(xí)月刊;2011年16期

4 李靜;;淺談會(huì)計(jì)職業(yè)道德建設(shè)[J];中國(guó)商界(下半月);2008年06期

5 沈輝;;談會(huì)計(jì)職業(yè)道德建設(shè)[J];現(xiàn)代經(jīng)濟(jì)信息;2013年20期

6 ;[J];;年期

，

本文編號(hào)：2487553