| 会计职业道德运行机制的构建研究 |
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| 引用本文： | 李文辉.会计职业道德运行机制的构建研究[J].太原大学学报,2010,11(3):69-72. |
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| 作者姓名： | 李文辉 |
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| 作者单位： | 湖南大众传媒职业技术学院传媒管理系,湖南长沙410100 |
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| 基金项目： | 湖南省哲学社会科学基金项目 |
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| 摘 要： | 随着我国会计系统法规体系的日臻完善，构建具有我国特色的会计职业道德运行机制已成为当前深化、推进会计管理体制改革面临的重要课题，也是当前我国会计行业十分艰巨的一项任务。本文通过对会计职业道德基本内涵的解读与分析，进而探讨了会计职业道德运行机制的构建及其具体实践方略。
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| 关 键 词： | 会计职业道德 运行机制 构建 |
Research on Construction of Operating Mechanisms of Accounting Professional Ethics |
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| LI Wen-hui.Research on Construction of Operating Mechanisms of Accounting Professional Ethics[J].Journal of Taiyuan University,2010,11(3):69-72. |
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| Authors: | LI Wen-hui |
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| Institution: | LI Wen-hui (Media Management Department, Hunan Mass Media Vocational-Technological College, Changsha, 410100, China) |
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| Abstract: | Accounting professional ethics are the moral standards for professional accounting people to observe when they perform accounting work. We have to build a set of scientific, effective operating mechanisms of accounting professional ethics .so that the accounting professional ethics construction will be really implemented in practice. And all this can be built by analyzing, understanding the basic coonotation of their sociality, senses of principle, unity and service, starting from the following three aspects： internal control, moral education and its evaluation. |
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| Keywords: | professional ethics for accountant seek the truth operation mechanism construction |
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