摘要
随着市场经济的发展和会计改革的深化,客观上要求与之相适应的会计道德规范。但近几年来,由于种种原因,放松了对会计职业道德的教育,职业道德自律建设不力,致使会计信息失真,会计诚信缺失,会计职业道德失范。为构建以诚信为本的市场经济秩序,有必要加强会计职业道德教育,重塑会计职业道德自律机制。
With the development of market economy and the deepening of accounting reform, the corresponding accountant moral standard is an objective requirement. However, in recent years, accountant moral education is loosened because of various reasons, which has made accounting information unreliable, brought about the ignorance of honesty and credibility of accountant and the loss of accountant moral standard. Therefore, in order to establish order of market economy based on honesty and credibility, it is necessary to strengthen accountant moral education and to remodel accountant self-discipline mechanism.
出处
《西南大学学报（社会科学版）》
CSSCI
北大核心
2008年第3期125-128,共4页
Journal of Southwest University(Social Sciences Edition)
基金
2007年重庆市教育科学规划重点课题"高等会计教育与社会发展的适应性研究"(2006-GJ-164)
关键词
会计
职业道德教育
自律机制
研究
accountant
professional moral education
self-discipline mechanism
research
