摘要
介绍了现阶段会计职业道德的状况及内容,阐述了诚实守信是会计职业道德的精髓,其目的是只有提高会计人员素质,诚信为本,不做假账,廉洁自律,才能促进整个社会的经济秩序良性运转。
Based upon analysis of the present situations of the professional morality of accountants the essence of 'honest and faithful' as the professional morality of accountants is elaborated in order to improve the quality of accountants for self discipline, consciousness and based upon credit to ensure the health running of social economy.
出处
《山西建筑》
2005年第5期153-154,共2页
Shanxi Architecture
关键词
会计职业道德
诚实
守信
professional morality of accountants, honest, faithful
