会计道德 meaning in Chinese
accountantship
accounting ethics
Examples
- 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 - 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。 - 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。 - 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。 - 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。