浅谈会计人员职业道德  

Introduction to Professional Ethics of Accountants

作　　者：伍盈盈[1] 

机构地区：[1]贵州工业职业技术学院,贵州贵阳550008

出　　处：《贵州工业职业技术学院学报》2014年第2期54-56,共3页GUIZHOU SCIENCE AND TECHNOLOGY PROFESSIONAL COLLEGE

摘　　要：诚信、真实、公正、可靠是会计职业道德的根本要求，但近年来由于造假导致会计信息失真的现象越来越严重，日益引起社会的关注。加强会计职业道德建设是整个社会道德建设的重要组成部分，也是实现会计目标的重要保证。Honest, reality, fair and reliability are the fundamental requirements for the accounting professional ethics. But in recent years, fraudulent has made the distortion phenomenon of accounting in- formation become more and more serious, increasingly arousing the concern of the society. Strengthening accountants＇ professional ethics construction is an important part of the whole social morality construc- tion, and is also the important guarantee of realizing accounting objectives.

关 键 词：会计基本职能 违反职业道德主要形式 职业道德规范 

分 类 号：F23[经济管理—会计学]