会计职业道德评价方法初探

Discussion on the Evaluating Method of Accounting Professional Ethics

相对于市场经济体制的建立和不断完善,我国会计职业道德建设呈现出相对滞后的局面,且对会计职业道德评价的方法也相当不完善。提出用主成分分析方法来评价会计职业道德的方法,并对其做了具体的阐述。

With the construction and the continuous implementation of market economy system, the construction of accounting professional ethics lags behind, and the evaluation methods of accounting professional ethics are not perfected. This article puts forward to use the principal component analysis method to evaluate the accounting professional ethics and makes specific explanations.