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随着我国经济的快速发展,对于会计行业来说,既迎来不断发展壮大,迅速融入经济全球化的机遇,又面临着国外优势国际会计公司的强大冲击。在激烈的国际化竞争中,没有会计职业道德约束的会计工作者将被剥夺参与资格,没有会计职业道德规范的企业将很难逃脱破产的厄运。会计职业道德合约的实施需要在自我履行和强制履行之间取得一种恰当的平衡,前者主要包括中止交易、自我管制和声誉机制,后者主要包括独立管制、政府管制和法律责任。现代化的管理理论强调伦理道德的重要性,这也体现了人本管理的必然发展方式,在现代化快速发展的今天道德的建设就显得尤为重要。要以诚信为最基本的要求,通过不断加强会计职业道德建设,来构建整个会计领域的职业道德,既是时代发展的需要,又是社会发展的需要。
With the rapid economic development in our country, for the accounting industry, we not only welcome the opportunities of continuous development and growth, rapid integration into the economic globalization, but also the powerful impact of the international superior accounting firms. In the fierce international competition, accounting workers without accountability ethics will be deprived of participation qualifications, without accounting professional ethics of enterprises will be difficult to escape bankruptcy doom. The implementation of accounting professional ethics contract needs to strike an appropriate balance between self-fulfillment and mandatory performance. The former mainly consists of suspension of trading, self-regulation and reputation mechanism, which mainly includes independent regulation, government regulation and legal responsibility. Modern management theory emphasizes the importance of ethics, which also reflects the inevitable development mode of human-based management. Nowadays, the rapid development of morals is of great importance to the construction of morals. To honesty as the most basic requirements, through continuous strengthening of accounting professional ethics, to build the entire accounting profession of professional ethics, not only the needs of the times, but also the needs of social development.