加强会计道德建设的必要性及其问题研究  

Study on the Necessity and Problems of Strengthening the Construction of Accounting Ethics

作　　者：郝增钰 姜昕[1] HAO Zeng-yu(Shenyang University,Shenyang 110044,China)

机构地区：[1]沈阳大学,沈阳110044

出　　处：《经济研究导刊》2020年第32期115-117,共3页Economic Research Guide

摘　　要：首先介绍了会计职业道德的概念及性质以科学合理地认识这一内容,然后分析了会计职业道德发展的必要性以及存在的问题,最后针对存在的问题提出相关的建议。通过对会计职业道德发展的重要性进行全方位的解读,期望引起社会各界更加关注和认真监督,以促进会计职业道德的发展。This paper first introduces the concept and nature of accounting professional ethics to understand this content scientifically and reasonably,then analyzes the necessity and existing problems of the development of accounting professional ethics,and finally puts forward relevant suggestions for the existing problems.Through the omni-directional interpretation of the importance of the development of accounting professional ethics,it is expected that all walks of life will pay more attention to and carefully supervise in order to promote the development of accounting professional ethics.

关 键 词：会计 职业道德 问题 措施 

分 类 号：F233[经济管理—会计学]