| 道德风险与会计职业道德 |
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| 引用本文： | 赵平,刘诗宇.道德风险与会计职业道德[J].贵阳金筑大学学报,2007(3). |
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| 作者姓名： | 赵平 刘诗宇 |
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| 作者单位： | 贵阳学院计财处 贵州贵阳550005(赵平)，江南大学商学院国际贸易系 214122(刘诗宇) |
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| 摘 要： | 道德风险在经济生活中无处不在,道德风险给企业、事业单位等均带来重大隐患,只有提高对会计职业道德建设重要性的认识;加强职业道德教育,增强财会人员的使命感;建立监督机制,依法管财;建立会计岗位轮换制度,保证工作质量;提高会计人员业务素质。
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| 关 键 词： | 道德风险 会计 职业道德 特征 途径 |
Moral Risk and Accounting Professional Ethics |
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| ZHAO Ping,LIU Shi-yu.Moral Risk and Accounting Professional Ethics[J].Journal of Jinzhu University of Guiyang,2007(3). |
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| Authors: | ZHAO Ping LIU Shi-yu |
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| Institution: | ZHAO Ping1,LIU Shi-yu2 |
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| Abstract: | Moral risk widely exists in economic life and it brings serious hidden trouble to the departments of enterprise and career.We are required to strengthen the importance of accounting professional moral construction;improve accounting professional moral education;enhance the sense of mission of accountants;build supervisory systems and manage finance according to law;build the system of alternating accountants' positions and guarantee the work quality;and improve accountants' professional qualities. |
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| Keywords: | moral risk accounting professional ethics feature approach |
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