会计职业道德危机成因及其破解:由《道德经》生发

The Causes of the Accountancy Ethic Crisis Causes and Its Breakthrough:from the Book of the Moral on

会计职业道德是会计人员在进行会计活动、处理会计关系的过程中所形成的职业规律、职业观念和职业原则的行为规范总和。在社会主义市场经济条件下,加强会计职业道德建设,对于会计工作的正常秩序以及经济社会发展具有重要作用。老子的《道德经》作为我国几千年文化遗产,是道家哲学的重要源泉,在当下对于会计职业道德的建设仍然有着重要影响。

The accountancy ethic is the total principles of the professional law, professional idea and professional principles in the process of accounting. In the condition of socialist market economy, the emphasis on the accountancy ethic is of great importance to sustain the order of the accountancy and develop the social economy. Laozi＇s book the Moral, as the cultural heritage of thousands of years, is the important source of Taoist philosophy and has great impact on the accountancy ethic of the 21st.