| 当前我国会计职业道德存在的问题、原因及对策探讨 |
| |
| 引用本文： | 齐永忠.当前我国会计职业道德存在的问题、原因及对策探讨[J].天津农学院学报,2004,11(4):57-60. |
| |
| 作者姓名： | 齐永忠 |
| |
| 作者单位： | 天津农学院,经济管理系,天津,300384 |
| |
| 摘 要： | 首先阐述了我国会计职业道德的重要性，然后对一些会计人员理想信念动摇、一些领导报喜不报忧、一些企业监督机制未有效发挥及存在地方保护主义等问题进行了深入分析，最后提出了强化会计职业道德教育、净化会计职业道德环境、吸取东西方会计职业道德精华、坚持法治与德治紧密结合、建立我国会计职业道德评价指标等相应对策。
|
| 关 键 词： | 会计职业道德 信誉档案 对策 |
| 文章编号： | 1008-5394(2004)04-0057-04 |
| 修稿时间： | 2003年6月27日 |
Problems, Causes and Countermeasures of Accountants' Professional Ethics in Present China |
| |
| QI Yong-zhong.Problems, Causes and Countermeasures of Accountants'''' Professional Ethics in Present China[J].Journal of Tianjin Agricultural College,2004,11(4):57-60. |
| |
| Authors: | QI Yong-zhong |
| |
| Abstract: | At first, the significance of the professional ethics is elaborated. Then, the problems are analyzed, such as some accountants have no firm conviction, some leaders report only the good news and not the bad,the localism exists in some units, and the supervisory system does not work and so on. As a result, the corresponding countermeasures are put forward, that is, strengthening the ethical education for accountants, purifying the environment in accountants' professional ethics, absorbing the essence of the East and the West, insisting on connecting "rule by law" with "rule by virtue", and establishing the evaluation system about accountants' professional ethics in our country. |
| |
| Keywords: | accountants' professional ethics files of credit countermeasure |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
