会计之“德治”  

On Rule of Accountant by Moral Law

作　　者：谢邦柱[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430060

出　　处：《中南财经大学学报》2001年第6期108-111,共4页

摘　　要：会计的“德治”有着丰富的内涵及独特的地位和功能。它的有效实行可以从根本上校正失范的会计职业行为。实行会计“德治”的途径是营造道德氛围、强化道德教育、树立道德榜样 ,坚持理性评价。Rule of accountant by moral law has abundant connotation, special status and function. It's effective enforcement may rectify abnormal deeds of accountant completely. It can ensure that they are not doing false account. The ways to realize rule of accountant by moral law are to create a moral atmosphere, to consolidate moral education, to establish a moral model, to insist on a rational evaluation.

关 键 词：会计 德治 职业道德 道德教育 理性分析 

分 类 号：F233[经济管理—会计学]