摘要
面对我国目前会计职业道德滑坡的现状,对其成因进行了深刻分析,阐述了规范会计职业道德的基本要求,并提出切实的建议。
Facing the present situation that the professional ethics of Accountants of China at this moment, this paper makes deep analysis on its causes, expounds the basic requirements for regulating the professional ethics of accountants, and puts forward some practicable suggestions.
出处
《科技情报开发与经济》
2004年第2期99-100,共2页
Sci-Tech Information Development & Economy
关键词
会计伦理
道德规范
会计信息
accounting ethics
code of ethics
accounting information
