| 会计职业道德建设应从本源抓起 |
| |
| 引用本文： | 张国华,谭凤.会计职业道德建设应从本源抓起[J].商业研究,2006(13):163-165. |
| |
| 作者姓名： | 张国华 谭凤 |
| |
| 作者单位： | 哈尔滨商业大学会计学院 黑龙江哈尔滨150076 |
| |
| 摘 要： | 近年来会计职业道德不断降低、假账盛行,引起人们对职业道德建设的反思。会计人员在会计信息的传输过程中是受公司经理及董事会方面的胁迫的,并且此种胁迫是造成会计人员被动参与造假的根本原因,据此,提出了几点制约公司董事会及经理人造假,加强会计职业道德建设的建议。
|
| 关 键 词： | 会计职业道德 会计信息 传输链 |
| 文章编号： | 1001-148X(2006)13-0163-03 |
| 收稿时间： | 09 6 2005 12:00AM |
| 修稿时间： | 2005年9月6日 |
The Necessity of Building Accounting Ethics From Origin |
| |
| ZHANG Guo-hua, TAN Fen.The Necessity of Building Accounting Ethics From Origin[J].Commercial Research,2006(13):163-165. |
| |
| Authors: | ZHANG Guo-hua TAN Fen |
| |
| Institution: | Accounting School, Harbin University of Commerce, Harbin, Heilongjiang 150076, China |
| |
| Abstract: | The prevailing false information and the declined accounting ethics,has forced people to introspect the construction of accounting ethics in recent years.This paper analyzes the essential reasons of the accounting information distortion from the process of accounting information transferring chain,and points out that accountants are forced by the manager and the board of directors in the chain of transferring information.This cause accountants to passively participate in making false information.It raises some suggestions of preventing the manager and the board of directors from making false information,and enhancing the construction of accounting ethics. |
| |
| Keywords: | accounting ethics accounting information transferring chain |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
