| 1. | The analysis of confuciu ' s accounting ethics 孔子财务伦理观评析 |
| 2. | On accounting ethic man hypothesis 论会计伦理人假设 |
| 3. | Then , the paper analyzes the character of accounting ethics so as to make it as the base of the practical remedies 其次,通过研究会计道德品质为提出实践措施做进一步的理论铺垫。 |
| 4. | Secondly , the author expounds on seven features of accounting ethics by examining the nature of accounting ethics from four angles ( ethics , accounting , economics and management ) 然后从伦理学、会计学、经济学和管理学四方面论述了会计伦理的七大特征。 |
| 5. | In recent years , however , a series of accounting fraud incidents and related auditing failure cases were exposed in our capital market , which reflect the weakness of the accounting ethics construction 近年来资本市场上暴露出一系列会计舞弊欺诈案件以及与之相连的审计失败案例,折射出会计行业职业道德建设的薄弱。 |
| 6. | 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。 |
| 7. | The dissertation will study the realistic accounting ethics of all over the world and put forward the objectives and steps of the construction of accounting ethics that are based on the study of elementary accounting ethics 本文将在深入探讨有关会计伦理基本理论问题的基础上,对国内外广泛存在的会计伦理现实问题进行研究,以提出我国会计伦理建设的目标和途径。 |
| 8. | 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。 |