数字化转型下的会计伦理困境及其纾解策略  

The Ethical Dilemmas of Accounting under Digital Transformation and Its Relief Strategies

作　　者：刘计华[1] 李星 LIU Jihua;LI Xing(School of Economics and Management,Jiangxi Vocational College of Industry&Engineering,Pingxiang 337000,Jiangxi)

机构地区：[1]江西工业工程职业技术学院经济管理学院,江西萍乡337000

出　　处：《湖南工业职业技术学院学报》2024年第6期25-30,共6页Journal of Hunan Industry Polytechnic

基　　金：2022年度江西省高等学校教学改革研究项目“双高背景下高水平专业群课程体系重构研究——以大数据与会计专业群为例”(项目编号:JXJG22652)。

摘　　要：通过阐述数字化转型下会计伦理的内涵及其在会计实践中的重要性,分析当前存在的会计伦理困境,这些困境主要来自会计主体、会计客体、利益相关者等方面。通过强化会计主体的伦理素养、保障会计客体的安全与公正、建立有效的会计伦理监管机制等策略,可以有效纾解会计伦理困境,提高会计实践的道德水平,促进会计工作优化。By elucidating the connotation of accounting ethics in the context of digital transformation and its significance in accounting practice,the paper analyzes the current ethical dilemmas stemming from accounting subjects,objects,and stakeholders.It concludes that enhancing the ethical literacy of accounting subjects,ensuring the security and fairness of accounting objects,and establishing effective accounting ethics regulatory mechanisms can effectively mitigate these ethical dilemmas,elevate the moral standards of accounting practice,and foster sustainable development in the accounting industry.

关 键 词：数字化转型 会计伦理 会计管理 职业道德 

分 类 号：F233[经济管理—会计学]