摘要
近几年来 ,我国会计信息失真问题严重 ,且屡禁不止。我们在强调法律制约和会计准则建设的同时 ,却淡忘了会计职业道德规范问题。本文针对这一现实 ,详细论述了我国会计职业道德规范的特征及内容 ,分析了现阶段强化会计职业道德规范的必要性和紧迫性 。
The problem of accounting information distortion is serious in recent years. The professional ethics of accounting is neglected while we are strengthening law regulations and the construction of accounting rules. This paper discussed the features and contents of professional ethics of accounting and the necessity and urgency of building it.
出处
《沈阳农业大学学报（社会科学版）》
2000年第4期257-260,共4页
Journal of Shenyang Agricultural University(Social Sciences Edition)
关键词
会计
会计规范
会计职业道德
accounting
accounting standard
professional ethics of accountiH
