摘要
会计职业道德是会计职业活动中应遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范。加强会计职业道德建设在市场经济环境中日益凸显出其必要性。应该通过多种途径加强会计职业道德建设。
Accounting professional ethics is defined as the professional code of conduct and norms to be followed in the activities of the accounting profession,reflecting the characteristics of the accounting profession,to adjust the accounting profession relationship.It is very necessary to strength accounting professional ethics in the current market.
出处
《江苏经贸职业技术学院学报》
2010年第2期19-21,共3页
Journal of Jiangsu Institute of Commerce
关键词
会计
职业道德
建设
accounting
professional ethics
construction
