| 新时期加强会计人员职业道德建设的思考 |
| |
| 引用本文： | 刘淑杰.新时期加强会计人员职业道德建设的思考[J].港口科技,2010(9):38-40. |
| |
| 作者姓名： | 刘淑杰 |
| |
| 作者单位： | 烟台港集团有限公司,山东,烟台,264000 |
| |
| 摘 要： | 会计职业道德是会计职业活动中应遵循的具有会计职业特征的、调整会计职业关系的职业行为准则和规范。会计行业的诚信是职业道德的核心。分析了会计人员失却诚信的成因并针对性的提出了加强会计人员职业道德建设的具体措施。
|
| 关 键 词： | 会计 职业道德 诚信 对策 |
Thought on Strengthening Education of professional Morality to Accountants in the New Period |
| |
| Liu Shujie.Thought on Strengthening Education of professional Morality to Accountants in the New Period[J].Science & Technology of Ports,2010(9):38-40. |
| |
| Authors: | Liu Shujie |
| |
| Institution: | Liu Shujie (Yantai Port Co. , Ltd., Shandong Yantai 264000) |
| |
| Abstract: | The Accountant＇s professional morality , which has the characteristics of profession and is used to adjust the professional relationship, is the norms and standard of professional action. Honesty is the core of the professional morality . This paper analyses the reasons of losing honesty by the accountants. Aiming at this problem, it puts forward a few measures for strengthening education of professional morality to accountants. |
| |
| Keywords: | accoutant professional morality honesty countermeasures |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
