会计职业道德建设策略探究

On Strategies of Constructing Accounts' Ethics

会计人员的自身素质、事业单位的重视程度与投入多少、外部环境等对会计职业道德建设都有重要的影响。因此职工、财务部门、事业单位、政府这些不同的行动主体需要采取不同的策略来推动职业道德建设。

Accountants ＇ ethics is affected by accounts＇ own quality, attention and financial support paid by units, exterior environment. The actors of staff, financial office, institution units and government need to apply different strategies to promote ethics construction.