| 浅议会计人员职业道德 |
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| 引用本文： | 姜萍.浅议会计人员职业道德[J].江西教育学院学报,2011,32(3):123-124. |
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| 作者姓名： | 姜萍 |
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| 作者单位： | 乐平市人民医院,江西乐平,333300 |
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| 摘 要： | 会计是社会性极强的行业，会计人员职业道德水平的商低直接影响会计工作质量和形象。文章从会汁职业道德的含义和内容入手，指出当前会计领域仍存在着会计人员职业道德观念淡薄、责任心差、谋求私利、监守自盗、违背审计原则等现象；通过对会计人员职业道德缺失的成因进行深入分析，相应地从制度规范、教育体系、监督评价体制、宣传教育等六个方面提出了提高会计人员职业道德的对策。
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| 关 键 词： | 会计人员 职业道德 规范体系 监督机制 |
On Professional Ethics of Accountants |
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| JIANG Ping.On Professional Ethics of Accountants[J].Journal of Jiangxi Institute of Education,2011,32(3):123-124. |
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| Authors: | JIANG Ping |
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| Institution: | JIANG Ping(Leping People's Hospital,Leping 333300,China) |
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| Abstract: | Accounting is an enormously social business. The professional ethics of accountants will affect the quality and image of accounting. The paper deals with the meaning and content of professional ethnics at the beginning, points out some bad phenomena in cu |
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| Keywords: | accountants professional ethics standard system supervision mechanism |
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