浅谈会计职业的立场  

A Discussion on the Standpoint of Accounting Profession

作　　者：傅群[1] 

机构地区：[1]南昌有色冶金设计研究院,江西南昌330002

出　　处：《有色冶金设计与研究》2007年第6期42-44,共3页Nonferrous Metals Engineering & Research

摘　　要：叙述了在我国现时市场环境下,会计职业立场的选择在利益均衡过程中受到各方面的干扰。阐明了坚持会计职业立场,就需要建构科学的会计职业标准,加强环境建设和职业操守教育。The paper describes that selecting the standpoint of accounting profession in the balance of interests is under the in- terference of various aspects in the current market environment in China,and explains that it is necessary to create a scientific ac- counting professional standard,enhance environment construction and education of occupational conduct codes so as to stick to the standpoint of accounting profession.

关 键 词：现代会计 会计职业 会计立场 

分 类 号：F233[经济管理—会计学]