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Home > Wen Yuan (Primary School Edition) > 2021 No.12 > 浅谈对会计职业道德建设的认识

  • 浅谈对会计职业道德建设的认识

    Author(s)：

    应诗绮 翁健敏 徐行天通讯作者

    Publication Title：

    Wen Yuan (Primary School Edition) 2021 No.12

    Affiliations：

    上海财经大学浙江学院 浙江 金华

    Abstract：

    随着社会经济的快速发展，会计对市场经济的影响越来越大，会计职业道德作为企业及会计从业者职业生涯的重要部分，是其在工作中必须遵守的行为准则。加强会计职业道德建设，对会计行业自身发展、企业健康运营、社会进步、国家经济秩序稳定有着重要意义。现阶段，会计行业内财务造假事件一直层出不穷，部分会计人员提供虚假财务信息，违背会计职业道德，对社会产生了负面影响。本文主要通过会计人员职业道德缺失的现状和原因进行分析，并且针对性地提出对策，倡导会计人员树立良好的职业道德观，规范会计人员的行为。

    Keywords：

    会计；职业道德；思政教育；监督；惩戒

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    [1] 应诗绮,翁健敏,徐行天通讯作者.浅谈对会计职业道德建设的认识[J].Wen Yuan (Primary School Edition),2021(12),.

文渊(小学版)
Wen Yuan (Primary School Edition)

Language: 中文

CN：11-9274/G

ISSN：2096-6261

Publication Frequency: 月刊

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