摘要
企业的会计信息受经济体制、社会环境以及企业伦理道德的影响。在市场经济环境下,企业只有遵守伦理道德,企业管理者提高自身伦理意识,才能产生真实的会计信息。
Accounting information in enterprises is influenced by economic system, social environment and enterprise moral principles. Under the condition of market-oriented economy, enterprises should abide by moral prineiples and improve their moral sense to produee real aecounting information.
出处
《安徽工业大学学报(社会科学版)》
2007年第5期48-48,57,共2页
Journal of Anhui University of Technology:Social Sciences
关键词
会计信息
企业负责人
企业伦理道德
accounting information
the person in charge of enterprise
enterprise moral principles