| 浅谈会计职业道德 |
| |
| 引用本文： | 陈建松. 浅谈会计职业道德[J]. 温州职业技术学院学报, 2002, 2(4): 15-19 |
| |
| 作者姓名： | 陈建松 |
| |
| 作者单位： | 温州职业技术学院,浙江,温州,325035 |
| |
| 摘 要： | 本就我国加入世贸组织后的会计职业道德问题进行探讨。首先阐述企业单位和执行公共会计业务的会计人员职业道德规范，然后分别对财会负责人和一般会计人员提出了基本要求，最后讨论了会计职业道德建设的途径。
|
| 关 键 词： | 职业道德 道德规范 道德建设 会计人员 道德修养 |
| 文章编号： | 1671-4326(2002)04-0015-05 |
| 修稿时间： | 2002-10-30 |
On the Professional Ethics of Accountants |
| |
| CHEN Jian-song. On the Professional Ethics of Accountants[J]. Journal of Wenzhou Vocational & Technical College, 2002, 2(4): 15-19 |
| |
| Authors: | CHEN Jian-song |
| |
| Abstract: | This article discusses the professional ethics of accountants after China's entering WTO. It starts with the discussion of the professional ethics criteria to accountants in enterprises and those who conduct general accounting business. It then, lays out fundamental requirement to the head accountants and the average accountants. Finally, it argues the approach to set up the professional ethics of accountants. |
| |
| Keywords: | Professional ethics of accountants Professional ethics criteria to accountants The setting up of the professional ethics of accountants |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
