论文部分内容阅读
目前,在我国还没有专门的管理会计师,也没有这样的协会组织。但是,随着时代的发展,我国一定会有专门的管理会计师。本文在这里对国外管理会计师的职业道德准则进行探讨和学习,一方面也是用以指导我国的会计人员的工作,另一方面,也为我国未来专门的管理会计师的提供一些指导。下面笔者将结合国外会计师的作用及地位,重点结合管理会计师的标准,谈一下管理会计师遇到与职业道德发生矛盾时的解决措施。
At present, there is no specific management accountant in our country and no such association. However, with the development of the times, there must be a special management accountant in our country. This article discusses and studies the professional ethics guidelines of foreign management accountants here, on the one hand, it also guides our country’s accountants, on the other hand, it also provides some guidance for our country’s future specialized management accountants. Below I will combine the role and status of foreign accountants, focusing on the standards of the management accountant, management accountants talk about the contradictions with the professional ethics when the solution.