作　　者： ;

机构地区： 广州城建职业学院

出　　处： 《时代经贸：下旬》 2007年第02X期 132-133,135,共3页

摘　　要： 会计职业道德是会计人员应该遵循的准则和规范，但职业道德的遵守并不是是非黑白的选择，现实中很多方面存在选择的冲突。在强调遵守职业道德的过程中，由于会计职业道德的固有局限，会计人员难免处于的两难选择困境。只有通过完善会计的内部环境，营造会计正面的从业环境，从会计目的考虑进行部分妥协，以及价值让位，修德和守法的相互融合，多方共同作用，才能实现职业道德的有效规范作用。 The accountancy＇s occupation morals is standard and norm that the accountant should follow, but the observance of occupation morals isn＇t a right or wrong of choice. There exists the conflict of choice very in many ways in the reality. Because of accountancy the occupation is moral proper limit, the accountant is unavoidably placed in of two difficult choice predicaments in the process of emphasizing an observance occupation moral. Only pass the perfect accountancy＇s internal environment, construct accountancy＇s front side of carry on part compromise from the accountancy＇s purpose consideration from the industry environment, and value let, fix virtuous with obey the law of blend mutually, in many ways common function, then can carry out the valid norm function of occupation morals.

关 键 词： 职业道德 固有局限 客观公正

分 类 号： [F233]

领　　域： []