| 会计职业道德失衡的表现、根源及防范 |
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| 引用本文： | 刘斤影.会计职业道德失衡的表现、根源及防范[J].西安邮电学院学报,2004,9(4):58-61. |
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| 作者姓名： | 刘斤影 |
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| 作者单位： | 西安邮电学院,计财处,陕西,西安,710061 |
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| 摘 要： | 会计职业道德失衡对社会经济及稳定造成严重危害。本文从会计职业道德失衡的表现、根源及防范几方面进行分析,对防止会计职业道德失衡搭建"防火墙",以促进会计人员遵守职业道德成为一种自觉的、理性的选择。
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| 关 键 词： | 会计 道德失衡 监督处罚 防范 |
| 文章编号： | 1007-3264(2004)04-0058-04 |
| 修稿时间： | 2004年6月1日 |
Presentations,sources,and prevention of unbalanced career morals for accounting profession |
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| LIU Jin-ying.Presentations,sources,and prevention of unbalanced career morals for accounting profession[J].Journal of Xi'an Institute of Posts and Telecommunications,2004,9(4):58-61. |
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| Authors: | LIU Jin-ying |
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| Abstract: | Unbalanced career moral of accounting profession does much harm to social economy and its stabilization. This thesis analyzes presentions, sources and prevention of unbalanced career moral of accounting profession , and sets up a "firewall" to prevent unbalance of career moral of accounting profession in order to make it a self- conscious and rational choice to promote accountant abiding by the career moral. |
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| Keywords: | Unbalanced moral supervision and punishment prevention |
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