| 会计与伦理的关系 |
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| 引用本文： | 张娟. 会计与伦理的关系[J]. 财会通讯, 2005, 0(2) |
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| 作者姓名： | 张娟 |
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| 作者单位： | 南京师范大学公共管理学院 江苏南京210003 |
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| 摘 要： | 人们通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 |
The Relation between Financial Accounting and Ethic |
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| Zhang Juan. The Relation between Financial Accounting and Ethic[J]. Communication of Finance and Accounting, 2005, 0(2) |
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| Authors: | Zhang Juan |
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| Abstract: | Many people believe that the relation between the financial accounting and ethic does not exist at all. 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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