会计人员职业道德建设的路径  

On the Ways of Establishing Accountants’ Professional Ethics

作　　者：刘英[1] 

机构地区：[1]安徽工业大学管理学院,安徽马鞍山243002

出　　处：《安徽工业大学学报（社会科学版）》2004年第6期65-66,共2页Journal of Anhui University of Technology：Social Sciences

摘　　要：会计人员职业道德是职业规律、职业观念和职业原则的行为规范的总和。提高会计人员职业道德水平 在于强化会计教育体系,净化会计职业环境,重构职业道德标准等。Accountants’ professional ethics includes professional law, professional concept and professional principle. We should strengthen accounting educational system, purify the professional environment of accounting and reestablish the standard for professional ethics to promote accountants’ professional ethics.

关 键 词：会计信用 会计人员 职业道德 

分 类 号：F233[经济管理—会计学]