摘要
当前我国会计界面临非常严重的“诚信危机”,会计道德建设势在必行。会计道德建设除从会计职业本身考虑之外,还要从人的精神考虑。会计道德建设的前提必须是自律和他律、法治和德治并重;会计道德建设的内容必须包括会计人格道德内层次和会计职业道德外层次。
Now the accountancy of our country is faced with a very grave “crisis about cordiality and credit”, the accountancy morality must be imperatively constructed. The construction of accountancy morality is considered not only to be related to the accountancy profession itself, but also to the essence of man. The prerequisite of the establishment of the accountancy must be equally stressed on the self-restraint and restraint with each other, and on the legal system and moral system. The contents of the accountancy morality must include both the inner level of the accountancy character morality and the outside level of the accountancy profession morality.
出处
《芜湖职业技术学院学报》
2005年第1期30-31,共2页
Journal of Wuhu Institute of Technology
关键词
会计道德
会计诚信
会计职业道德
会计人格道德
会计道德环境
accountancy morality
cordial and credit of accountancy
accountancy profession morality
accountancy character morality
accountancy morality environment.
