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关于会计职业道德的思考
引用本文:朱郭其,赵云芳.关于会计职业道德的思考[J].南京财经大学学报,2005(2):73-75.
作者姓名:朱郭其  赵云芳
作者单位:江苏省粮食局,财会处,江苏,南京,210003;江苏省粮食局,财会处,江苏,南京,210003
摘    要:事实表明,以会计信息失真现象为其突出表现的会计工作存在的问题,确实折射出会计人员职业道德存在严重滑坡。在市场经济道德建设中必须充分吸取中国传统文化的基本特征,同时赋予中国传统道德以新的时代内涵,确立和完善社会主义市场经济的道德规范。

关 键 词:道德  会计职业道德  问题与对策

Thinking About Accountants' Professional Conduct
ZHU Guoqi,ZHAO Yunfang.Thinking About Accountants' Professional Conduct[J].Journal of Nanjing University of Finance and Economics,2005(2):73-75.
Authors:ZHU Guoqi  ZHAO Yunfang
Abstract:The problem that accounting information lacks fidelity is a glaring one of the problems in the accounting work, it shows that accountants' professional conduct has been seriously coming down. The construction of ethics in the market economy must fully absorb the quintessence of Chinese traditional culture and give new meaning of the times to Chinese traditional morality, in order to establish and perfect the ethics of the socialist market economy.
Keywords:morality  accountants' professional conduct  problems and countermeasures  
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