| 中英会计职业道德规范的若干分析 |
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| 引用本文： | 李建金.中英会计职业道德规范的若干分析[J].南京财经大学学报,2005(5):81-83. |
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| 作者姓名： | 李建金 |
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| 作者单位： | 南京财经大学,财务处,江苏,南京,210003 |
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| 摘 要： | “郑百文”、“银广厦”等事件的出现，使会计职业道德规范问题提上了议事日程。本文深入地剖析了中英会计职业道德规范的若干差异，并且分析了英国会计职业道德规范对中国会计职业道德规范建设的启示。
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| 关 键 词： | 职业道德准则 道德规范框架 职业道德守则 |
| 文章编号： | 1672-6049（2005）05-0081-03 |
| 收稿时间： | 2005-09-01 |
Analysis on Accounting Professional Ethics in China and Britain |
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| LI Jianjin.Analysis on Accounting Professional Ethics in China and Britain[J].Journal of Nanjing University of Finance and Economics,2005(5):81-83. |
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| Authors: | LI Jianjin |
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| Institution: | Office of Financial Affairs, Nanjing University of Finance and Economies, Nanjing 210003, China |
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| Abstract: | The scandals Zhengbaiwen and Yinguangxia have aroused public attention to regulating accounting professional ethics. This paper analyses the difference in regulating accounting professional ethics in China and Britain in detail. Furthermore, the paper gives some suggestions for China to improve its accounting professional ethics from the experience of its counterpart. |
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| Keywords: | professional ethics frame of ethics ethical regulations |
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