| 提高会计信息质量的方法与对策--从会计职业道德谈会计信息质量 |
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| 引用本文： | 张久霞.提高会计信息质量的方法与对策--从会计职业道德谈会计信息质量[J].商丘职业技术学院学报,2006,5(1):26-27. |
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| 作者姓名： | 张久霞 |
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| 作者单位： | 商丘师范学院,河南,商丘,476000 |
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| 摘 要： | 从道德角度分析了会计道德缺失,造成会计信息质量下降,并在此基础上阐述了如何建立和恢复以诚信为本的会计职业道德措施：加强会计人员职业道德教育；树立单位负责人的法律意识；建立会计职业道德教育体系；建立“自律和他律机制”；制定相应的会计电算化准则。
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| 关 键 词： | 职业道德 会计信息 会计法规 信息质量 |
| 文章编号： | 1671-8127（2006）01-0028-02 |
| 收稿时间： | 2005-12-02 |
| 修稿时间： | 2005年12月2日 |
Ways and Countermeasures for Raising the Quality of Accounting Information |
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| ZHANG Jiu-xia.Ways and Countermeasures for Raising the Quality of Accounting Information[J].Journal of Shangqiu Vocational and Technical College,2006,5(1):26-27. |
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| Authors: | ZHANG Jiu-xia |
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| Abstract: | This paper analyzes the fall of the quality If accounting information led by the lack of accountant ethics, and on this foundation, the author offers the measures for establishing the accountant's ethics characterized by sincerity and faith. These measures are: to strengthen the education of the ethics of accountants; to form the leaders' sense of law; to set up the system of accountants' ethical education; to set up the "mechanism of self-discipline and supervision"; and to formulate the computer-accounting principles for the accountants. |
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| Keywords: | professional Ethics accounting information laws and regulations of accounting information quality |
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