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论会计人员的职业道德修养
引用本文:付秀兰. 论会计人员的职业道德修养[J]. 科技情报开发与经济, 2006, 16(7): 140-140,169
作者姓名:付秀兰
作者单位:迁西县人民政府支援国家重点工程办公室,河北,迁西,064300
摘    要:论述了为适应改革开放和发展的社会主义市场经济的新形势,必须加强会计人员职业道德和行为准则的修养,树立会计职业道德观念,提高会计职业道德水平,以保证会计信息的客观公正和真实可靠。

关 键 词:会计人员  职业道德  行为准则  会计信息
文章编号:1005-6033(2006)07-0140-01
收稿时间:2005-12-06
修稿时间:2005-12-06

Discussion on the Accomplishment of the Professional Ethics of the Accountants
FU Xiu-lan. Discussion on the Accomplishment of the Professional Ethics of the Accountants[J]. Sci-Tech Information Development & Economy, 2006, 16(7): 140-140,169
Authors:FU Xiu-lan
Abstract:This paper discusses on that in order to adapt to the new situation of the reform and opening and developing the socialist market economy the accountants must strengthen the accomplishment of the professional ethics and behavior principle,set up the concept of the accounting professional ethics,and increase the level of the accounting professional ethics for guaranteeing the objectivity,fairness,validity and reliability
Keywords:accountants  professional ethics  behavior principle  accounting information
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