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一、会计职业道德自律与自律机制1、涵义界定在我国会计界的普遍认识是:所谓会计职业道德,就是会计人员在会计事务中正确处理人与人之间经济关系的行为规范总和,即是会计人员从事会计工作应遵循的道德标准。2、会计职业道德自律机制会计职业道德自律机制是以会计职业良心为核心的会计自律道德完善于以会计职业义务为核心的他律道德。但是,在研究、强调会计职业道德自律
First, accounting professional ethics and self-discipline mechanism 1, the definition of meaning The general understanding of our accounting profession is: the so-called accounting professional ethics, accounting staff is in the accounting matters correctly handle the economic relationship between people, the code of conduct that is Accountants engaged in accounting work should follow the ethical standards. 2, accounting professional ethics self-discipline mechanism accounting professional ethics self-discipline mechanism is accounting professional conscience as the core of accounting self-discipline moral perfection in the accountability of ethics as the core of ethics. However, research emphasizes self-discipline in accounting professional ethics