| 会计职业道德存在的问题及对策 |
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| 引用本文： | 周菊琼.会计职业道德存在的问题及对策[J].玉溪师范学院学报,2013(2):53-55. |
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| 作者姓名： | 周菊琼 |
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| 作者单位： | 云南农业大学人文社会科学学院,云南昆明650201 |
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| 摘 要： | 会计职业道德水平的优劣直接影响会计职能的发挥,然而,其现状还不尽如人意,主观上表现为部分从业人员自律意识不强,客观上则表现为会计职业道德规范体系、教育体系不完善,监督评价措施不力,会计工作环境不理想。会计职业道德建设应该以弥补上述不足为重点,才能提升会计人员职业道德水平。
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| 关 键 词： | 会计 道德规范 职业道德 |
Moral Problems in Accountancy and Their Countermeasures |
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| ZHOU Juqiong.Moral Problems in Accountancy and Their Countermeasures[J].Journal of Yuxi Teachers' College,2013(2):53-55. |
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| Authors: | ZHOU Juqiong |
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| Institution: | ZHOU Juqiong ( College of Humanities and Social Science, Yunnan Agricultural University, Kunming, Yunnan 650201 ) |
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| Abstract: | Professional ethics influence directly the function of accounting. The present ethics situation is not satisfactory. Subjectively, some accounting workers fail to show strong self - discipline. Objectively, the professional ethics and ethics education sys- tems are not perfect yet, supervision and appraisal methods are forceless, and adequate working conditions are not created. These deficiencies are to be properly dealt with before the present professional ethics could improve. |
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| Keywords: | accountancy morals professional ethics |
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