摘要
注册会计师 (以下用英语缩写CPA)的职业道德是要恪守独立、客观、公正 ,CPA的显著特点是他律 ,因此 ,加强CPA职业道德建设就尤显重要。CPA职业道德建设应从借鉴、继承我国传统道德规范 ,要符合社会主义的道德规范 。
Scrupulously abiding by the independence,objectivity and fairness are professional ethics of the certified public accountant (CPA).His-discipline is the outstanding characterstic,therefore,it is important to strengthen theprofessional ethics construction of CPA. The professional ethics construction of should start with three aspects:using our traditional code of ethics for reference and inheriting it,conforming to socialist code of ethics and being in coordination with the geneml code of ethics of international accounting
出处
《洛阳大学学报》
2000年第1期61-63,共3页
Journal of Luoyang University
关键词
注册会计师
职业道德
自律
他律
Certified ublic accountant
Professional ethics