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| 加强会计人员职业道德建设的思考 | |
| 引用本文： | 王娟,刘玉侠,潘金杨,王莹. 加强会计人员职业道德建设的思考[J]. 科技情报开发与经济, 2006, 16(3): 141-143 |
| 作者姓名： | 王娟 刘玉侠 潘金杨 王莹 |
| 作者单位： | 三门峡市财经投资公司,河南三门峡,472000 |
| 摘 要： | 针对财会人员职业道德观念淡薄、行为规范欠缺等问题,指出加强会计职业道德和行为规范建设,实现财会人员严格自律,确保会计信息质量,是促进国家经济健康发展、实现构建和谐社会的重要条件。 |
| 关 键 词： | 会计人员 职业道德 行为规范 |
| 文章编号： | 1005-6033（2006）03-0141-03 |
| 收稿时间： | 2005-11-07 |
| 修稿时间： | 2005-11-07 |
Considerations about Strengthening the Construction of Accountants'''' Professional Ethics |
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| WANG Juan,LIU Yu-xia,PAN Jin-yang,WANG Ying. Considerations about Strengthening the Construction of Accountants'''' Professional Ethics[J]. Sci-Tech Information Development & Economy, 2006, 16(3): 141-143 | |
| Authors: | WANG Juan LIU Yu-xia PAN Jin-yang WANG Ying |
| Abstract: | In the light of the problems that the concept of accountants' professional ethics is poor,and accountants' behavioral regulation is deficient,etc.,this paper points out that strengthening the construction of accountants' professional ethics and behavioral regulation,realizing accountants' strict self-containing,and guaranteeing the quality of accounting information are the important conditions of promoting the healthy development of the national economy and building the harmonious society. |
| Keywords: | accountant professional ethics behavioral regulation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |