从企业文化视角再议饭店会计伦理的构建

The Construction of Hotel Accounting Ethics in the Perspective of Corporate Culture

基于以人为本的根本宗旨、中国特色社会主义经济与社会可持续发展的战略思想、传承中国优秀的历史文化与创新发展的现代文化三个层面相结合,对企业文化建设进行新视角的解读,餐饮企业构建饭店会计伦理,应遵循全局性、客观性、竞争性和效益性的原则,要倡导和贯彻社会主义"荣辱"道德观和核心价值观,大力推进企业文化体制建设,宣传饭店会计伦理建设的先进业绩,积极争取政府有关机构与相关社团机构对会计伦理建设的大力支持。

The author gives a new understanding of shaping corporate cuhure from three angels of being people-centered, socialist economy with Chinese characteristics and social sustainable development, and carrying on the legacy of the outstanding historic culture and innovative modern culture. In order to set up hotel accounting ethics, the catering enterprises should follow the principle of wholeness, ob- jectivity, competitiveness and effectiveness, advocate and implement socialism honor ethics and core values, vigorously promote institu- tional development of corporate culture, increase public awareness of the achievements and actively strive for the support from the relevant government agencies and communal organizations.