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随着社会的进步和市场经济发展的不断转型,企业在取得进步的同时,也出现了一系列内部矛盾,严重影响了企业的发展。在经济转型时代,企业会计伦理出现异化,道德危机问题严重,在一定程度上扰乱了经济发展秩序,不利于企业各项经营活动的顺利实现。本文将重点对经济转型时期企业会计伦理建设中存在的问题进行深入探析,并从相关的理论内容入手分析,以期为现代企业会计伦理建设提供参考。
Along with the social progress and the continuous transformation of the market economy, while enterprises made progress, a series of internal contradictions also appeared, which seriously affected the development of the enterprises. In the era of economic restructuring, alienation of corporate accounting ethics, moral crisis is a serious problem, to a certain extent, disrupt the economic development order is not conducive to the smooth realization of business activities. This article will focus on the problems in the construction of enterprise accounting ethics in the period of economic transition, and start with the analysis of relevant theoretical content in order to provide a reference for the construction of accounting ethics in modern enterprises.