| 对会计诚信和伦理培养的理性思考 |
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| 引用本文： | 徐敏娜. 对会计诚信和伦理培养的理性思考[J]. 达县师范高等专科学校学报, 2006, 16(2): 98-99 |
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| 作者姓名： | 徐敏娜 |
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| 作者单位： | 达县师范高等专科学校财务处 四川达州635000 |
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| 摘 要： | 会计信息的真实、可靠是建立和完善社会主义市场经济的根本保证.应进一步激发会计人员自发的伦理意识,强化其被动形成的伦理意识,以使会计信息质量保证体系尽快建立和完善.
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| 关 键 词： | 会计信息 会计 诚信 伦理意识 |
| 文章编号： | 1008-4886(2006)02-0098-02 |
| 收稿时间： | 2005-11-07 |
| 修稿时间： | 2005-11-07 |
Rational Thinking of Accounting Credit and Honesty and Ethic Training |
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| XU Min-na. Rational Thinking of Accounting Credit and Honesty and Ethic Training[J]. Journal of Daxian Teachers College, 2006, 16(2): 98-99 |
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| Authors: | XU Min-na |
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| Affiliation: | Financial Department, Daxian Teachers College, Dazhou Sichuan 635000, China |
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| Abstract: | Truth and reliance of accounting information can essentially guarantee the construction and perfection of socialist market economy.This paper points out spontaneous ethic consciousness of accountants should be stimulated further and passively formed consciousness should be reinforced so that guaranteed quality system of accounting information could be set up and improved as soon as possible. |
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| Keywords: | accounting information accounting credit and honesty ethic consciousness |
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