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简析加强会计职业道德建设的意义及途径
引用本文:王迎红.简析加强会计职业道德建设的意义及途径[J].太原科技,2008,176(9).
作者姓名:王迎红
作者单位:太原市经济信息中心,山西,太原,030002
摘    要:论述了加强会计职业道德建设的意义,从建立完备的道德教育体系、建立惩治违法行为的约束机制、强化会计监管制度、建立健全激励机制等4个方面提出加强会计职业道德建设的途径.

关 键 词:会计  监督机制  激励机制  职业道德

Discussion on the Significance and Means to Strengthen the Building of Professional Ethics of the Accounting
WANG Ying-hong.Discussion on the Significance and Means to Strengthen the Building of Professional Ethics of the Accounting[J].Taiyuan Science and Technology,2008,176(9).
Authors:WANG Ying-hong
Abstract:This article mainly discussed about the significance and means to strengthen the building of professional ethics of the accounting,and then it put a new way to strengthen the building of professional ethics of the accounting: establishing and strengthening a comprehensive system of moral education,a restriction mechanism to punish violations,the supervision of the accounting system,and the incentive mechanism.
Keywords:accounting  the building of professional ethics  economic development  market economy
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