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在社会经济发展的大背景环境下,实证性会计研究越来越引发人们的关注,而会计伦理研究已然被大家遗忘。因此,相继出现了越来越多的会计舞弊事件,导致人们不得不重新审视会计的职业道德问题。本文从理论、实际两方面着手论证,导出会计与伦理道德结合的重要性,并且简要的分析了现今会计诚信缺失的根本原因,基于此提出完善会计伦理几点建议。
Under the background of socio-economic development, empirical accounting research has drawn more and more attention. However, the study of accounting ethics has been forgotten by all. Therefore, there have been more and more accounting fraud cases, leading to people have to re-examine the issue of accounting ethics. This article proceeds from both theoretical and practical aspects to derive the importance of the combination of accounting and ethics, and briefly analyzes the root causes of the lack of accounting integrity nowadays. Based on this, some suggestions on improving accounting ethics are put forward.