| 会计师事务所伦理困境与伦理体系之构建——基于传统儒家文化的思考 |
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| 引用本文： | 高娟.会计师事务所伦理困境与伦理体系之构建——基于传统儒家文化的思考[J].当代经济管理,2011,33(11):93-96. |
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| 作者姓名： | 高娟 |
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| 作者单位： | 中南民族大学工商学院,湖北武汉430065;中南财经政法大学会计学院,湖北武汉430073 |
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| 基金项目： | 教育部人文社科规划项目《和谐社会中会计价值观的构建与会计师事务所定位研究》(08JA630088) |
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| 摘 要： | 结合传统儒家文化的精髓,梳理了会计师事务所的伦理关系,分析了我国会计师事务所面临的伦理困境,提出了结合传统文化,发挥"仁义礼智信"在会计审计层面的独特效应,构建适应和谐社会发展需求的会计师事务所伦理体系。
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| 关 键 词： | 会计师事务所 伦理 儒家文化 |
Ethical Dilemmas and Ethical System Construction in Auditor Based on Traditional Confucian Culture |
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| Gao Juan.Ethical Dilemmas and Ethical System Construction in Auditor Based on Traditional Confucian Culture[J].Contemporary Economic Management,2011,33(11):93-96. |
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| Authors: | Gao Juan |
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| Institution: | Gao Juan1,2(1.Engineering and Commerce College,South-Central University for Nationalities,Wuhan 430065,China,2.Zhongnan University of Economics and Law,Wuhan 430073,China) |
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| Abstract: | Combined with the essence of traditional Confucian culture,this paper reviews ethical relationship in auditor,analyzes ethical dilemmas in auditor,and proposes that we should construct ethical system in auditor to meet the development needs of a harmonious society by playing the unique effect of traditional Confucian culture on the accounting and auditing aspects. |
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| Keywords: | auditor ethics confucian culture |
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