| 构筑新时期会计职业道德建设客观监督体系 |
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| 引用本文： | 王海萍.构筑新时期会计职业道德建设客观监督体系[J].企业技术开发,2012(25):119-120. |
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| 作者姓名： | 王海萍 |
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| 作者单位： | 中国石油抚顺石化公司 |
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| 摘 要： | 随着经济体制改革的深入,各种违反会计职业道德的事件频发。从根本上构筑新时期会计职业道德建设客观监督体系,可以降低各类恶性事件的发生频次。文章在对新时期、新环境下的会计职业道德问题分析基础上,提供了一种构筑会计职业道德建设体系的思路。
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| 关 键 词： | 新时期 会计职业道德 监督体系 |
Building the system of objective oversight of the accounting professional ethics in the new era construction |
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| WANG Hai-ping.Building the system of objective oversight of the accounting professional ethics in the new era construction[J].Technological Development of Enterprise,2012(25):119-120. |
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| Authors: | WANG Hai-ping |
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| Institution: | WANG Hai-ping(Fushun Petrochemical Company of Petro China,Fushun,Liaoning 113006,China) |
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| Abstract: | With the deepening of economic reform,a variety of incidents of violation of accounting ethics happened.Building an objective system of supervision of the accounting professional ethics in the new era construction can reduce the probability of occurrence of all kinds of bad things.The article provides a solution on building the system of the accounting professional ethics based on the analysis of accounting professional ethics in the new era and environment. |
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| Keywords: | the new era accounting ethics supervision system |
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