| 论会计职业道德规范的现状及对策 |
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| 引用本文： | 范春娥.论会计职业道德规范的现状及对策[J].丽水学院学报,2007,29(6):92-94. |
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| 作者姓名： | 范春娥 |
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| 作者单位： | 浙江大学,技工贸实业公司财务部,浙江,杭州,310000 |
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| 摘 要： | 会计从业人员职业道德的优劣,直接影响会计职能的发挥,影响信息使用者的决策,必须加强会计人员职业道德建设.全文在分析我国会计人员职业道德现状、探寻会计职业道德弱化原因的基础上,对如何加强会计职业道德提出若干建议.
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| 关 键 词： | 会计 职业道德 建设 |
| 文章编号： | 1008-6749(2007)06-0092-03 |
| 修稿时间： | 2007年10月17 |
A Probe into the Present Situation of the Accountants' Professional Ethics and Some Countermeasures |
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| Fan Chun'e.A Probe into the Present Situation of the Accountants'''' Professional Ethics and Some Countermeasures[J].Journal of Lishui University,2007,29(6):92-94. |
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| Authors: | Fan Chun'e |
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| Abstract: | The superiority or inferior of the professional ethics of the accountants directly influence the function of the accountants and the decision of the information users,so it is necessary to strengthen the construction of the professional ethics of the accountants.The paper analyzed the present situation of the professional ethics of the accountants,probed into the causes of the reduction of the professional ethics of the accountants and finally put forward some suggestions on how to improve the professional ethics of the accountants. |
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| Keywords: | the accountants professional ethics construction |
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