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会计舞弊治理与从业人员的专业意识 被引量:2

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摘要 会计舞弊干扰和破坏市场经济秩序,对经济、政治带来了负面影响,引起了广泛的关注。遏制会计舞弊行为,必须研究其危害、特点及产生的原因,把它贯穿到会计专业精神的形成过程中,即会计理论、会计业务、会计管理的教育中。塑造正确的专业思想、专业理念,形成内在的、稳固的职业精神、职业品质,使从业人员从会计职业一开始就形成正确的职业操守,从深层次防范会计舞弊。
机构地区 保山学院
出处 《中国商贸》 2015年第17期55-57,共3页 China Business & Trade
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