会计诚信品质刍议  

On the Good Faith Quality of Accountants

作　　者：谢邦柱[1] 陈国民[2] 傅军[3] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430064 [2]中南大学 [3]南华大学

出　　处：《南华大学学报（社会科学版）》2003年第2期16-20,共5页Journal of University of South China(Social Science Edition)

摘　　要：诚信是会计与生俱来的品质。它涵盖着良好的会计职业道德和高尚的会计职业操守以及由此而衍生的精湛的会计技能、完善的会计信息质量、优质的会计服务。会计的生命则寓于其中。然现今在我国会计诚信品质则严重缺失。究其主要原因是伦理道德价值的扭曲和制度资源的缺陷及安排的失衡。惟有健全制度和重塑道德 。Good faith is inherent quality of an accountant. It contains well profession moral and notable personal integrity, along with exquisite skill, perfect information quality, excellent service, which are derived from the good faith. The life of an accountant is in it. But China is short of the good faith quality of accountant seriously today. The main reasons are distortion of ethic moral merit, limitation of system resource and unbalance of arrangement. Only right system and remolding moral can regress the good faith quality of accountants.

关 键 词：会计诚信品质 职业道德 会计信息质量 会计服务 会计技能 

分 类 号：F23[经济管理—会计学]