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浅议会计信息失真与会计职业道德建设 被引量:4

Talking about the Distortion of Accounting Information and the Construction of Accounting Professional Ethics
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摘要 当前会计信息失真、会计信用下降已成为我国市场经济运行中亟需解决的重要问题。鉴于此,提出了应通过花大力气抓会计职业道德教育,优化会计教育体系,净化会计职业环境来提高会计职业道德水准。 At present, the distortion of accounting information and the falling down of accounting credit have become the important problems in need of immediate solution in our country's market economy operation. Based on this situation, this paper points out that accountants' professional ethics level should be increased through strengthening the education of professional ethics for the accountants, optimizing the accounting education system, and purifying the accounting professional environment.
作者 任国春
出处 《科技情报开发与经济》 2004年第8期138-139,共2页 Sci-Tech Information Development & Economy
关键词 会计 信息失真 职业道德 职业环境 accounting information distortion professional ethics professional environment
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