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要弄清什么是会计职业道德,首先要弄清法律与道德的区别。“法”是由国家立法机构依据法律程序制定和颁布的,它体现统治阶级利益,是由国家强制实施的规范性文件。“法”有三个明显的特点:(1)阶级性,即集中体现了统治阶级的利益和要求;(2)强制性,即由国家政权机构强制推行和实施;(3)规范性,即由法律、法令、条例、章程、规则等组成的完整体系。它明确地规定了特定社会环境中的人
To understand what is accounting professional ethics, we must first understand the difference between law and morality. The “law” is formulated and promulgated by the state legislature according to legal procedures. It reflects the interests of the ruling class and is a normative document that is enforced by the state. There are three distinct characteristics of the “law”: (1) Classarity, which embodies interests and requirements of the ruling class in a concentrated manner; (2) Mandatory, which is enforced and enforced by the state apparatus; (3) A complete system of laws, decrees, ordinances, articles of association, and rules. It clearly defines people in a particular social context