| 论会计职业道德教育 |
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| 引用本文： | 王东艳,张华伦. 论会计职业道德教育[J]. 财会通讯, 2006, 0(6) |
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| 作者姓名： | 王东艳 张华伦 |
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| 作者单位： | 长安大学经济与管理学院，西安理工大学工商管理学院 陕西西安710048 |
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| 摘 要： | 本文认为,要从根本上抑制目前会计信息大面积失真,改善会计领域的不道德行为,就必须加强对会计行为人的职业道德教育,提高会计行为人的道德素质。本文在论述会计职业道德教育的迫切性与主要内容的基础上,探讨了现阶段进行会计职业道德教育的主要方式与途经。
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| 关 键 词： | 会计职业道德 会计职业道德规范 会计职业道德教育 |
On professional ethics education for accountants |
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| Wang Dongyan,Zhang Hualun. On professional ethics education for accountants[J]. Communication of Finance and Accounting, 2006, 0(6) |
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| Authors: | Wang Dongyan Zhang Hualun |
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| Abstract: | the article thinks that it's necessary to strengthen professional ethics education for accountants and improve their ethics quality in order to restrain the false accounts in present accounting information and change the activities contrary to ethics. After demonstrating the urgency and chief content of accounting professional ethics education, this paper discusses the main methods and ways of implementing such education at the present stage. |
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| Keywords: | Accounting professional ethics Accounting professional ethics code Professional ethics education for accountants |
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