摘要
从会计物质文化、会计行为文化、会计制度文化和会计精神文化等四个维度分析了会计诚信知易行难的文化成因,并提出通过会计文化建设推动会计诚信的知行合一。
An analysis is made on cultural causes of the accounting integrity 'easy to know,hard to practice' from such four dimensions as material culture of accounting,behavior culture of accounting,accounting system culture and spiritual culture of accounting,proposing to promote accounting integrity 'unity of knowing-doing' through cultural development.
出处
《征信》
北大核心
2013年第8期61-63,共3页
Credit Reference
关键词
会计诚信
会计文化
会计职业道德
accounting integrity
accounting culture
accounting ethics
