【摘要】：會(huì)計(jì)作為社會(huì)經(jīng)濟(jì)活動(dòng)的重要度量手段,會(huì)計(jì)人員的職業(yè)道德直接關(guān)聯(lián)會(huì)計(jì)信息的真實(shí)性與合規(guī)性。本文陳述了會(huì)計(jì)職業(yè)在法律、社會(huì)、個(gè)人角度下的重要性,并分析了當(dāng)前會(huì)計(jì)從業(yè)人員職業(yè)道德的現(xiàn)狀與所存在的具體問(wèn)題,最終從多個(gè)角度提出了相應(yīng)對(duì)策與建議。
[Abstract]:Accounting, as an important measure of social and economic activities, the professional ethics of accountants is directly related to the authenticity and compliance of accounting information. This paper states the importance of accounting profession from the point of view of law, society and individual, analyzes the present situation and existing problems of professional ethics of accounting practitioners, and finally puts forward some corresponding countermeasures and suggestions from many angles.
【作者單位】： 南京師范大學(xué)附屬中學(xué)江寧分校;
【分類(lèi)號(hào)】：F233
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本文編號(hào)：2521701