| 浅析会计诚信缺失与会计职业道德 |
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| 引用本文： | 郑琳颖,董丽娟.浅析会计诚信缺失与会计职业道德[J].中国对外贸易(英文版),2011(14). |
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| 作者姓名： | 郑琳颖 董丽娟 |
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| 作者单位： | 1. 大兴安岭地区新林林业局新林贮木场
2. 大兴安岭地区新林林业局森调队 |
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| 摘 要： | 会计职业道德是基本道德规范在会计工作中的具体体现.但近年来会计造假、会计信息失真的现象日益严重,严重影响会因为会计涉及到社会的各个方面,必须从企业制度和内部控制,法律法规和企业领导人,会计人员自身等各个方面加强会计职业道德建设.
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| 关 键 词： | 会计 诚信 职业道德 |
Analysis of accounting and accounting ethics Honesty |
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| Linying Zheng,Lijuan Dong.Analysis of accounting and accounting ethics Honesty[J].China's Foreign Trade,2011(14). |
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| Authors: | Linying Zheng Lijuan Dong |
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| Institution: | Linying Zheng/Lijuan Dong |
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| Abstract: | Accounting Ethics is a basic code of ethics in the accounting of the specific embodiment.But in recent years,accounting fraud,accounting information distortion increasingly serious,seriousimpactbecauseoftheaccountingrelatedto all aspects of society,must be from the enterprise systems and internal controls,laws and regulations,and business leaders,and other aspects of accounting personnel to strengthen its accounting professional ethics. |
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| Keywords: | accounting professional ethics integrity |
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