| 谢邦柱,陈国民,傅军.会计诚信品质刍议[J].,2003,4(2):16-20 |
| 会计诚信品质刍议 |
| On the Good Faith Quality of Accountants |
| 修订日期：2003-01-12 |
| DOI： |
| 中文关键词: 会计诚信品质,诠释,缺失,回归 |
| English Keywords:the good faith quality of accountants,construction,lack,regression |
| Fund Project: |
| XIE Bang-zhu CHEN Guo-ming FU Jun |
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| 中文摘要: |
| 诚信是会计与生俱来的品质。它涵盖着良好的会计职业道德和高尚的会计职业操守以及由此而衍生的精湛的会计技能、完善的会计信息质量、优质的会计服务。会计的生命则寓于其中。然现今在我国会计诚信品质则严重缺失。究其主要原因是伦理道德价值的扭曲和制度资源的缺陷及安排的失衡。惟有健全制度和重塑道德 ,才能使会计诚信品质得以回归 |
| English Summary: |
| Good faith is inherent quality of an accountant. It contains well profession moral and notable personal integrity, along with exquisite skill, perfect information quality, excellent service, which are derived from the good faith. The life of an accountant is in it. But China is short of the good faith quality of accountant seriously today. The main reasons are distortion of ethic moral merit, limitation of system resource and unbalance of arrangement. Only right system and remolding moral can regress the good faith quality of accountants. |
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