| 浅议会计职业道德与会计法律的关系 |
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| 引用本文： | 郎永建,朱丹. 浅议会计职业道德与会计法律的关系[J]. 重庆三峡学院学报, 2003, 19(6): 49-51 |
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| 作者姓名： | 郎永建 朱丹 |
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| 作者单位： | 1. 重庆三峡学院经贸系,重庆万州,404000
2. 重庆三峡学院科研处,重庆万州,404000 |
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| 摘 要： | 从历史使命、功能作用、强制性、社会要求、调控范围、表现形式、产生及延续时间等不同角度，对会计职业道德和会计法律的相互关系进行探讨。
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| 关 键 词： | 会计 职业道德 会计法律 关系 |
| 文章编号： | 1009-8135(2003)06-0049-03 |
| 修稿时间： | 2003-06-11 |
On the Relationship between Professional Morality of Accountingand Law of Accounting |
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| LANG Yong-jian ZHU Dan. On the Relationship between Professional Morality of Accountingand Law of Accounting[J]. JOurnal of Chongqing Three Gorges University, 2003, 19(6): 49-51 |
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| Authors: | LANG Yong-jian ZHU Dan |
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| Abstract: | This essay probes into the relationship between professional morality of accounting and law of accounting from such different angles as historical mission, function, coercion, social demand, range of regulation and control, form of expression, production and time of continuation. |
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| Keywords: | accounting professional morality law of accounting relationship |
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