| 会计职业立场与会计职业道德准则的构建 |
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| 引用本文： | 李端生,赵虎娥. 会计职业立场与会计职业道德准则的构建[J]. 北京市工会干部学院学报, 2003, 18(1): 31-34 |
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| 作者姓名： | 李端生 赵虎娥 |
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| 作者单位： | 山西财经大学,山西,太原,030012 |
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| 摘 要： | 会计职业道德主要是从思想觉悟方面对会计人员的行为进行规范。用职业道德来引导和约束会计人员的行为,是防范会计信息失真的根本措施。由于契约关系,会计人员很容易丧失独立性,违反职业道德。因此,构建具体的、可操作的会计职业道德准则是我们的当务之急。
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| 关 键 词： | 契约理论 会计职业立场 会计行为 会计职业道德准则 |
| 文章编号： | 1009-3648(2003)01-0031-04 |
| 修稿时间： | 2002-11-30 |
Setting Up the Accountant Occupational Position and the Standard on the Occupational Morality |
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| LI Duan-sheng,ZHAO Hu-e. Setting Up the Accountant Occupational Position and the Standard on the Occupational Morality[J]. Journal of Beijing Federation of Trade Unions Cadre College, 2003, 18(1): 31-34 |
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| Authors: | LI Duan-sheng ZHAO Hu-e |
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| Abstract: | The accountant occupational morality means that accountants' actions must be conformed to the standard, after their political consciousness being heightened. The accountants' actions conforming to occupational morality is the root precautions against accountant information distortion. Because of contracts, accountants are easy to lose their independence and run counter to the occupational morality. So, it is our urgent matter to set up the concrete and feasible standard on the accountant occupational morality. |
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| Keywords: | the theory of contract the accountant occupational position the accountant action the standard on the accountant occupational morality |
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