| 分析会计信息失真原因加强会计职业道德建设 |
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| 引用本文： | 王官禄,张学英.分析会计信息失真原因加强会计职业道德建设[J].雁北师范学院学报,2004,20(4):42-45. |
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| 作者姓名： | 王官禄 张学英 |
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| 作者单位： | 山西工业职业技术学院,山西,大同,037003 |
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| 摘 要： | 会计信息失真问题使得会计信息失去了决策的有用性,严重影响了正常的社会经济秩序,成为世界性亟待解决的顽症.市场经济是法制经济,必须有赖于运行的游戏规则,也就是健全的法规制度作为保证,同时还要建立"诚信"这一市场经济的基石.本文分析了会计信息失真的原因,提出了加强会计职业道德建设的途径.
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| 关 键 词： | 会计 信息 职业道德 |
| 文章编号： | 1009-1939(2004)04-0042-04 |
| 修稿时间： | 2004年5月22日 |
Couses of Distortions in Accounting, Stringthening of Vcational Moral System |
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| WANG Guan-lu,ZHANG Xue-yin.Couses of Distortions in Accounting, Stringthening of Vcational Moral System[J].Journal of Yanbei Teachers College,2004,20(4):42-45. |
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| Authors: | WANG Guan-lu ZHANG Xue-yin |
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| Institution: | Shanxi polytechnical vocational and technological College Datong Shanxi 03700 3 |
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| Abstract: | Distortions in accounting make accountng information lose the usefuln ess for decision making and have a severe influence on the social normal economi c order,which becomes a world-wide chronic and stubborn"disease".Market economy is a legal one,whose operation depends on common game rules --complete legal institutions and regulations and the moral principle of honesty and trustiness.T his paper gives a detailed analysis of the causes of distortions in accounting a nd offers certain approaches to strengthening the vocational moral system. |
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| Keywords: | accounting information disfidelity vocational moral construction |
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