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关于会计职业道德问题的思考
引用本文:崔天培,任文君.关于会计职业道德问题的思考[J].沈阳教育学院学报,2006,8(1):107-109.
作者姓名:崔天培  任文君
作者单位:1. 辽宁省石油化工规划设计院,辽宁,沈阳,110004
2. 沈阳大学,辽宁,沈阳,110044
摘    要:随着经济的发展与全球化进程的加快和我国加入世界贸易组织,会计作为国际通用的商业语言在国际投资、筹资和贸易活动中的作用已日益凸显出来。会计工作的普遍性、会计信息的社会性、会计作用的国际性都需要会计人员更新观念、学习新法规、掌握新知识,提高对会计职业道德建设重要性的认识,保证会计工作质量。

关 键 词:会计  职业道德  思考
文章编号:1008-3863(2006)01-0107-03
收稿时间:2005-11-22
修稿时间:2005-11-22

Thinking about Problems of Accounting Profession Morality
CUI Tian-pei,REN Wen-jun.Thinking about Problems of Accounting Profession Morality[J].Journal of Shenyang College of Education,2006,8(1):107-109.
Authors:CUI Tian-pei  REN Wen-jun
Institution:1. Liaoning Planning and Designing Institute of Petroleum Industry,Shenyang 110004;2.Shenyang University,Shenyang 110044,China
Abstract:With the development of economy, the acceleration of global proceeding and our country entering WTO, as an international current trade language, accounting plays an important role in international investment, collecting fund and trade activity. Universality of accounting job, sociality of accounting information and internationality of accounting role both need accounting personnel renew sense, study new legislation, master new knowledge, enhance recognition of importance about accounting profession morality constructing and ensure quality of accounting job.
Keywords:accounting  profession morality  thinking
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