会计职业道德教育课程的教学方法

• 作 者: 熊筱燕
• 机 构: 南京师范大学金陵女子学院会计与财务管理系,
• 出 处: 财务与会计
• 发表日期: 2003年02期
• 关键词: 会计诚信问题 安达信 安然公司 会计师事务所 会计丑闻 经济活动 银广夏 安然事件 制度建设 会计专业知识

从我国“银广夏”等上市公司会计造假事件的陆续发生到美国安然公司倒闭、世界通信公司会计丑闻,到国际著名会计师事务所之一安达信造假和毁灭有关安然公司资料的丑闻,使得公众比任何时候都更加关注会计诚信问题。会计假账危害严重,小到危害个人,导致财产丧失,身败名裂,大到危害国家经济活动的正常运行。引发经济危机,导致国家经济瘫痪。因此各国政府都十分关注有关的制度建设。但

From the occurrence of accounting fraud in listed companies such as China Everbright to the collapse of Enron in the United States and accounting scandals in the world communications companies, the fraud and destruction of information on Enron by Anderstar, one of the world’s leading accounting firms, Making the public pay more attention to accounting integrity than ever before. Accounting false accounts serious harm, small to endanger the individual, resulting in the loss of property, defeated, ruined, jeopardizing the normal operation of the country’s economic activity. Triggering an economic crisis that has paralyzed the country’s economy. Therefore, all governments are very concerned about the system construction. but