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会计职业道德教育成为当前经济领域的重要话题,加强会计职业道德教育显得更为迫切。各种利益驱动、社会不良风气、单位负责人的不良行为直接影响会计职业道德建设,笔者建议通过建立社会教育机制、健全评价与鼓励支持机制、社会利益导向机制等措施,有效推进会计职业道德建设。
Accounting professional ethics education has become an important topic in the current economic field. It is even more urgent to strengthen the education of accounting professional ethics. All kinds of interest-driven, social unhealthy practices and the bad behaviors of the responsible persons of the units have a direct impact on the construction of accounting professional ethics. The author suggests that the measures should be taken to effectively promote the construction of accounting professional ethics through the establishment of social education mechanisms, sound evaluation and encouragement support mechanisms and social interest-oriented mechanisms .