摘要
会计道德作为会计文化的构成要素和会计规范的组成内容,历来是重要的会计理论研究课题之一,作者在文中就目前我国会计从业人员的道德现状、存在的问题及如何治理进行了探讨。
As a very important element and content of accounting culture, professional accounting ethics always be one of the most important accounting theoretical study projects.In recent years, distortion of accounting information generally turned to be on focus after some accounting cheating affairs happened.This article mainly talked about present situation,problems of Chinese professional accounting and how to solve these problems.
出处
《陕西科技大学学报（自然科学版）》
2004年第6期148-150,共3页
Journal of Shaanxi University of Science & Technology
关键词
会计信息失真
会计道德
职业道德
外部治理
distortion of accounting information
accounting ethics
professional ethics
exterior management
