浅析会计职业道德建设  

Brief Analysis Accountant Occupational Ethics Construction

作　　者：简安[1] 

机构地区：[1]康定民族师范高等专科学校,四川康定626001

出　　处：《成都大学学报（教育科学版）》2007年第9期123-124,共2页Journal of Chendu University:Educational Sciences Edition

摘　　要：会计职业道德作为社会道德建设的一个组成部分,是完善社会道德体系的重要方面,是先进文化的重要内容,也是在新世纪全面建设小康社会,加快改革开放和现代化建设步伐,顺利实现第三步战略目标的重要前提。加强会计职业道德建设,不断提高会计人员的职业修养,具有重要的现实意义。As the society moral reconstruction a constituent, the occupational ethics of the accountant is an important aspect of consummating the social morals system, an important content in the advanced cuhural, and also an important premise in the new century comprehensive construction well - off society, speeding up the reform and open policy and the modernization step, smoothly realizing the third step strategic target, Therefore, to Strengthen the occupational ethics construction of accountant and to enhance accounting personnel＇ s occupation tutelage unceasingly, has the vital practical significance

关 键 词：会计 职业道德 建设 

分 类 号：D922.26[政治法律—经济法学]