摘要
面对职业道德滑坡的现状,本文对职业道德和会计职业道德的现状,失范的历史和现实原因进行分析,并就如何重塑会计职业道德,不断完善会计职业道德建设的法律规范体系,完善会计职业道德建设的奖惩机制,充分利用现代信息工具杜绝作假帐的土壤,建立会计职业道德准则等几个方面,提出了几点建议与对策。
This paper analyzes the status quo of the accounting professional ethic and the history and the realistic reason of unstandardization regarding the serious declining phenomenon of accounting professional ethic： It.brings obout some suggestions and counter - measures of remodeling accounting professional ethic, strengthening the law of the construction of accounting professional ethic, perfecting the system of rewards and penahies, and setting the standard of accounting professional ethic by using the modern information techoology to stop accounting fraudulence.
出处
《青海师专学报》
2008年第4期85-87,共3页
Journal of Qinghai Junior Teachers' College
关键词
会计职业道德
建设
会计人员
accounting professional ethic
construction
accountant
