摘要
新会计制度的出台 ,会计诚信的危机 ,加入WTO后与国际会计惯例的接轨 ,要求会计人员必须不断学习 ,全面掌握新会计制度 ,不断加强职业道德建设。随着时代的发展 。
It is because of the new rules in accounting system and the crisis of trust worthiness in accounting and the international rules after China's entry into WTO,accountants are required to make continued study in order to work in the new system totally.Along with the development of society,it is a necessary trend to strengthen the moral education among accountants and bring them continued education.
出处
《漯河职业技术学院学报》
2004年第3期57-59,共3页
Journal of Luohe Vocational Technical College