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根据社会主义市场经济发展的要求,结合当前会计诚信危机的实际,应当建立社会主义会计人员职业道德意识体系。这个体系可分三个层次,其大致构架如下:第一层次这是社会公众对会计人员道德标准的最低要求,也是会计行业主体的生存底线。1.守法意识。法律和道德属于上层建筑中两个完
According to the requirements of the development of socialist market economy and the actual crisis of accounting honesty, a system of professional ethics awareness among social accountants should be established. The system can be divided into three levels, its general framework is as follows: The first level This is the public’s minimum requirement for ethical standards for accountants, but also the survival of the main body of the accounting profession. 1. Law-abiding consciousness. Law and morality belong to the two ends of the superstructure