会计职业道德与会计理论的发展

Accounting Professional Ethics and the Development of Accounting Theory

会计职业道德是会计人员行为的规范,也是对社会所应负的责任和义务。经济越发展,会计越重要。我国经济与会计走向世界,为中国会计学会提供了更加广阔的研究领域和进一步发挥作用的巨大空间。

Accounting professional ethics is not only the standards of social conduct of the accounting in the professional activities, but also the social responsibility and obligation. The more economics develops, the more accounting is important. The economy and accounting march toward world would provide a broader field of study and a huge space to develop further for the China Accounting Society.