由《论语》诚信道德到会计诚信的构建

On the construction of honesty and reliability in accountancy with reference to "The Analects Confucious "

《论语》是儒家思想的重要典籍,也是中国传统文化的主要传承载体之一。儒家文化的深邃哲理为后继者提供了充足的可参之据、可鉴之源。在现代市场经济深入发展的今天,诚信危机越发突显,会计处于经济的前卫,其诚信建设更显重要。文章探讨《论语》中丰富的诚信道德思想,浅析传统的诚信理念,资以构建现代市场经济下的会计诚信。

Contemporary market- oriented economy ts expertencmg a crisis in honesty and reliability,where the accountants are thrown into the frontline. There is a rising need to build honesty and reliability in accountancy then. ＂The Analects of Confucious＂, a significant classic on confucianism is an essential legacy from traditional Chinese culture. This paper refers to the rich resources of the profound philosophies of the confucious master to analyze the notion of traditional honesty and reliability so as to contribute to the construction of honesty and reliability in accountancy.