摘要
近年来,会计诚信危机已成为一个严重的社会问题。弘扬诚信,建立良好的会计职业道德,健全会计诚信教育体系,完善内部控制制度和外部监督机制,是会计诚信建设的重要途径。
In recent years, the crisis of honesty and credit of accountants is a serious problem. Propagating honesty and credit, establishing good professional moral of accountants, perfecting educational system of honesty and credit of accountants and internal dominating system and external supervising system are the important channel of the construction of honesty and credit of accountants.
出处
《安阳工学院学报》
2005年第3期109-111,共3页
Journal of Anyang Institute of Technology
关键词
会计诚信
法律支持
教育体系
内部控制制度
外部监督机制
honesty and credit of accountants
law support
educational system
internal dominating system
external supervising system
