会计准则执行的伦理机制

Accounting Ethics Mechanism of Executing Accounting Standards

会计伦理是会计与伦理交叉的边缘概念,它与会计道德和会计法规在概念和约束机制上既有联系,又有区别。会计伦理是新会计准则执行机制之一,其在会计准则执行中具有重要作用。我国的会计职业道德现状不尽如人意,较低的会计职业道德水平导致会计人员伦理方法论的错误,因此,建立和推行会计伦理机制尤为必要和迫切。

Firstly, the paper analyzes the relationship and difference among the accounting ethics, accounting morality and accounting law. Secondly, the paper considers that accounting ethics is one of execution mechanism of accounting standards, and analyzes the importance of accounting ethics on executing accounting standards. Lastly, the paper discusses how to construct and implement the accounting ethics.