摘要
会计作为经济管理工作的基础 ,是社会主义市场经济的基石。总会计师职业道德水准的高低更是直接影响着企业财务会计工作的质量。在分析总会计师职业道德建设的不足以及加强总会计师职业道德建设的现实意义的基础上 ,提出了制定总会计师职业道德准则、建立职业道德奖惩机制、完善法律保障和支持体系。
Accounting as the basis of economic management is the footstone of socialism market economy. The moral level of general accountant directly influences the quality of financial and accounting work in enterprise. On the basis of analyses of short of general accountant's moral development and practical significance of general accounting's moral development, it is put forward to set down the standard of general accountant's professional ethics, build the system of rewards and penalties of professional ethics, perfect legal ensuring and supporting system, and consummate the information unclosing system of general accountant's professional ethics etc.
出处
《成都理工大学学报（社会科学版）》
2004年第3期76-80,114,共6页
Journal of Chengdu University of Technology:Social Sciences
关键词
总会计师
职业道德建设
创新
实施
general accountant
professional ethics development
innovation
actualization
