English translation for "会计道德"
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- accountantship
accounting ethics
Related Translations:
存货会计: accounting for inventoriesaccounting for inventoryinventory accounting 股份公司会计: corporation accounting : capital stockcorporation accounting: retained earnings 会计史: history of accounting 会计法: accountancy lawaccounting actaccounting lowfinancial lawfiscal lawlaw of accountsthe accounting law 会计助理: accounts assistantquot accounting assistant 会计职能: accounting functionfunction of accounting 会计信条: accounting doctrine
- Example Sentences:
| 1. | On the necessity of starting accounting morality education 会计专业开展会计道德教育的必要性探讨 | | 2. | The profession of accounting must strive for its survival , put emphasis on the ethics construction of accounting , improve the morality level of accountants and resume the trust of the public 会计行业要为自身的生存而努力,重视会计道德规范建设,完善会计人员的道德操守,重塑行业公信力。 | | 3. | We give a new definition of the character of accounting ethics and regard it as the composite of accounting ethics factors , the integrated reflection of professional ethics spirit of accounting and the thoughts of human ' s morality 我们对会计道德品质进行了新的诠释,将其视为会计道德要素的总称,是会计职业道德精神和人伦道德思想的综合反映。 | | 4. | The research on constitutes of the character of accounting ethics can provide the construction of code of the professional ethics with the theory guide , and the cultivation of accounting ethics character can provide the inner guarantee of the implementation system of the code of the professional ethics 研究会计道德品质的构成可以为会计道德规范建设提供理论指导,会计道德品质的培育则为会计道德规范实施机制提供内在保证。 | | 5. | At first , the author shows the accounting ethics which has been studied all over the world and the theoretical and practical significance of accounting ethics research ; and makes clear the definition and targets of accounting ethics and poses six postulates for accounting ethics research . the author holds that accounting morality is what accountants should behave in the stakeholder ; while accounting ethics is not only what accountants should behave in the stakeholder , but also what accountants behave actually in the stakeholder ; the targets of accounting ethics are : moral reasoning about accounting environment , accounting institution , accounting behavior . the postulates of accounting ethics include : the postulates of scarceness of resource , environmental uncertainty , incomplete information , positive transaction cost , bounded rationality social human , opportunism 首先对国内外会计伦理研究现状进行了回顾,说明了会计伦理研究的理论意义和实践意义,明确了会计伦理的定义和研究对象,提出了会计伦理研究的六大假设,认为会计道德是指会计人员在企业各利益关系者之间的行为应该如何,而会计伦理既包括会计人员在企业务利益关系者之间的行为应该如何,还包括会计人员在企业各利益关系者之间的行为事实如何;会计伦理研究对象包括对会计环境、会计制度和会计行为进行伦理推理;会计伦理假设包括资源稀缺假设、环境不确定性假设、信息不完备假设、交易成本为正假设、有限理性社会人假设和机会主义假设。 | | 6. | The third aspect includes the accountancy morals environment development and the accountancy morals development , on the one hand , we must enhance the accountancy legal system developments . on the other hand , we must enhance the education of the accountancy " s occupation morals 企业会计伦理建设应该包括会计道德环境建设和会计道德主体建设两个方面的内容,一方面,要加强以法制环境建设为主的会计道德环境建设,另一方面,要加强以会计道德主体教育和会计道德主体修养为主要内容的会计道德主体建设。 | | 7. | Finally , we put forward two ways . one is to perfect the system of accounting ethics standards on the basis of certain inspiration , which is drawn by the comparison research on the codes of accounting ethics in other countries . the other is to construct the implementation system of the code of accounting ethics 最后,我们提出两方面的实践措施: ( 1 )在现有规范体系的基础上,借鉴国外的先进经验,进一步完善我国资本市场会计道德规范体系; ( 2 )构建一个包括监督机制、评价机制、奖惩机制在内的实施机制,保证会计道德规范得以执行,进而有效防范资本市场会计道德风险。 | | 8. | Firstly , the paper analyzes great significance of the construction of accounting ethics standards . it proves the necessity of the construction of accounting ethics standards from the aspects of the theory of human nature , economical ethics , institutional economics and principal - agent theory . the exigency of the construction of code of the professional ethics is explained by analyzing the actuality of accounting ethics in our capital market 全文共分六章,在绪论之后,首先从理论和现实的角度论述本文的重大意义,在理论上我们以人性学、经济伦理学、制度经济学和委托代理理论为基础,着重探讨会计道德规范建设的必要性;在现实上通过分析我国资本市场会计道德的现状,强调了会计道德规范建设的紧迫性。 |
- Similar Words:
- "会计弹性域" English translation, "会计弹性域结构" English translation, "会计弹性域值集" English translation, "会计档案" English translation, "会计档案室" English translation, "会计的" English translation, "会计的成本基础" English translation, "会计的持续概念" English translation, "会计的定义" English translation, "会计的二元观念" English translation
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