摘要
当前,在我国会计信息失真,会计造假行为屡禁不止,已严重影响了我国社会主义市场经济和谐快速发展。文章通过对我国会计职业道德存在问题的分析,提出了加强会计职业道德建设的6 点建议。
Nowadays, the information distortion and deceiving behavior of accountants cannot be forbidden. This has seriously affected the harmonious and rapid development of our socialist market economy. This paper puts forward some ways to strengthen the professional moralities of accountants by investigating and makes an analysis on the actual state of accounting profession.
出处
《郑州航空工业管理学院学报(社会科学版)》
2006年第1期207-208,共2页
Journal of Zhengzhou University of Aeronautics(Social Science Edition)
关键词
职业道德
会计信息
会计委派
自律机制
professional morality
accounting information
accounting appointment
selt- regulation system