| 会计伦理学：涵义、结构与研究方法 |
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| 引用本文： | 劳秦汉. 会计伦理学：涵义、结构与研究方法[J]. 山东财政学院学报, 2006, 0(1): 26-28,31 |
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| 作者姓名： | 劳秦汉 |
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| 作者单位： | 四川省乐山市财政局,四川,乐山,614000 |
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| 摘 要： | 随着我国公民道德和各类职业道德的建设、教育的推进与加强，一门新兴的边缘学科一会计伦理学正在日益兴起和形成。本文拟以从会计学和伦理学的视角，对其的对象、性质和学科体系结构及其研究方法作一思考和诠释，从而有利于会计伦理学的整体性构建。
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| 关 键 词： | 道德规范 会计人 会计伦理学 |
| 文章编号： | 1008-2670（2006）01-0026-03 |
| 收稿时间： | 2005-11-02 |
| 修稿时间： | 2005-11-02 |
Accounting Ethics: Implications, Structure and Research Methods |
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| Lao Qinhan. Accounting Ethics: Implications, Structure and Research Methods[J]. Journal of Shandong Finance Institute, 2006, 0(1): 26-28,31 |
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| Authors: | Lao Qinhan |
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| Abstract: | Accounting ethics, a new frontier scientific branch, is emerging and come into being with the advancement and strengthening of the construction and education of the civil merality and different kinds of professional ethics. This paper researches and reflects on its objects, nature, the structural system of the subject and its reseawh methods from the perspective of accounting and ethics to help construct accounting ethics as a whole. |
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| Keywords: | moral standard accountants accounting ethics |
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