| 会计与伦理的关系--兼论会计伦理和伦理会计 |
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| 引用本文： | 张娟,麻舜斌.会计与伦理的关系--兼论会计伦理和伦理会计[J].兰州商学院学报,2004,20(5):87-90. |
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| 作者姓名： | 张娟 麻舜斌 |
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| 作者单位： | 1. 南京师范大学,公共管理学院,江苏,南京,210003
2. 甘肃省经贸工会工作委员会,甘肃,兰州,730000 |
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| 摘 要： | 人们常认为会计和伦理是不相关的两个领域。针对这一问题,本文在分析了两者之间的逻辑联系和价值关系的基础上,进一步论述了伦理会计与会计伦理关系的异同。这一探析对解决现实财务行为中的道德失范现象有着重要意义。
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| 关 键 词： | 会计 伦理 会计伦理 伦理会计 |
| 文章编号： | 1004-5465(2004)05-087-04 |
| 修稿时间： | 2004年6月26日 |
The Relationship Between Accounting & Ethics --with discussion of accounting theory and ethical accounting |
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| ZHANGJuan,MA Shun-bin.The Relationship Between Accounting & Ethics --with discussion of accounting theory and ethical accounting[J].Journal of Lanzhou Commercial College,2004,20(5):87-90. |
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| Authors: | ZHANGJuan MA Shun-bin |
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| Institution: | ZHANGJuan~1,MA Shun-bin~2 |
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| Abstract: | Many people think there is no relation between accounting and ethic. But in this article the author presents the logical and value connection between them, and furthers the discussion of ethical accounting and accounting ethic. At present, this argument is very good for the solution of the financial immoral phenomena. |
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| Keywords: | financial accounting ethic accounting ethic ethical accounting |
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