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会计职业道德是指在会计职业活动中应遵循的、体现会计职业特征的、调整会计职业关系的各种经济关系的职业行为准则和规范。本文对我国当前会计职业道德失范的表现进行分析,就如何改进会计职业道德失范提出一系列解决建议。
Accounting professional ethics refers to the occupational behavior standards and norms that should be followed in the accounting professional activities and embody the occupational characteristics of accounting and adjust the various economic relations in the occupational relationship of accounting. This article analyzes the current performance of accounting professional morals in our country and puts forward a series of suggestions on how to improve the accounting professional morals.