摘要
国内财务舞弊案的频频爆发引发了会计职业界的信誉危机。重构会计职业道德成为重整经济秩序的首要问题。在会计职业道德的重构过程中,政府、企业、会计界均应担负起各自相应的责任。
Recently domestic financial scandals have triggered the credit crisis of the accounting profession. The reconstruction of accounting professional ethics is of vital importance in reconstructing economic order. This article holds that during this construction, government, enterprises and the accounting society should shoulder their responsibility for the reconstruction respectively.
出处
《莆田学院学报》
2004年第1期1-4,16,共5页
Journal of putian University
