词语大全會計道德的英文

Posted 2022-08-16 道德

篇首语：古人学问无遗力，少壮工夫老始成。本文由小常识网(cha138.com)小编为大家整理，主要介绍了词语大全會計道德的英文相关的知识，希望对你有一定的参考价值。

词语大全會計道德的英文

On the necessity of starting accounting morapty education
會計專業開展會計道德教育的必要性探討

The profession of accounting must strive for its survival , put emphasis on the ethics construction of accounting , improve the morapty level of accountants and resume the trust of the pubpc
會計行業要為自身的生存而努力，重視會計道德規范建設，完善會計人員的道德操守，重塑行業公信力。

We give a new definition of the character of accounting ethics and regard it as the posite of accounting ethics factors , the integrated reflection of professional ethics spirit of accounting and the thoughts of human \' s morapty
我們對會計道德品質進行了新的詮釋，將其視為會計道德要素的總稱，是會計職業道德精神和人倫道德思想的綜合反映。

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
研究會計道德品質的構成可以為會計道德規范建設提供理論指導，會計道德品質的培育則為會計道德規范實施機制提供內在保證。

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 morapty 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 , inplete information , positive transaction cost , bounded rationapty social human , opportunism
首先對國內外會計倫理研究現狀進行了回顧，說明了會計倫理研究的理論意義和實踐意義，明確了會計倫理的定義和研究對象，提出了會計倫理研究的六大假設，認為會計道德是指會計人員在企業各利益關系者之間的行為應該如何，而會計倫理既包括會計人員在企業務利益關系者之間的行為應該如何，還包括會計人員在企業各利益關系者之間的行為事實如何；會計倫理研究對象包括對會計環境、會計制度和會計行為進行倫理推理；會計倫理假設包括資源稀缺假設、環境不確定性假設、信息不完備假設、交易成本為正假設、有限理性社會人假設和機會主義假設。

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
企業會計倫理建設應該包括會計道德環境建設和會計道德主體建設兩個方面的內容，一方面，要加強以法制環境建設為主的會計道德環境建設，另一方面，要加強以會計道德主體教育和會計道德主體修養為主要內容的會計道德主體建設。

Finally , we put forward o ways . one is to perfect the system of accounting ethics standards on the basis of certain inspiration , which is drawn by the parison 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，我們提出兩方面的實踐措施： ( 1 )在現有規范體系的基礎上，借鑒國外的先進經驗，進一步完善我國資本市場會計道德規范體系； ( 2 )構建一個包括監督機制、評價機制、獎懲機制在內的實施機制，保證會計道德規范得以執行，進而有效防范資本市場會計道德風險。

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 actuapty of accounting ethics in our capital market
全文共分六章，在緒論之后，首先從理論和現實的角度論述本文的重大意義，在理論上我們以人性學、經濟倫理學、制度經濟學和委托代理理論為基礎，著重探討會計道德規范建設的必要性；在現實上通過分析我國資本市場會計道德的現狀，強調了會計道德規范建設的緊迫性。

词语大全 會計道德的英文

词语大全 會計道德的英文

词语大全會計道德的英文

词语大全會計道德的英文