论文部分内容阅读
转型期的中国经济应及时建立起适应社会主义市场经济要求的信用体系,以保证市场经济秩序的稳定、健康发展。这就要求参加市场活动的各类经济实体、中介服务机构及其从业人员都应具备与市场经济发展要求相适应的职业道德水平,而会计人员遵守诚信就显得尤为重要。
The Chinese economy in transition should promptly establish a credit system that meets the requirements of a socialist market economy in order to ensure a stable and healthy market economic order. This requires all kinds of economic entities participating in market activities, intermediary service agencies and their employees should have the level of professional ethics appropriate to the requirements of market economy development. It is even more important for accountants to observe good faith.