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目前我国正处于经济发展和经济体制改革的重要历史时期,虽然《会计人员职权条例》、《会计人员工作规则》、《会计人员岗位责任制》、《会计法》等法规规则的颁布实施,为会计职业道德规范的建立提供了法规基础,但是我国目前尚未形成统一的会计职业道德规范。随着经济改革和会计改革的不断深入,经济秩序的规范化,这一问题越来越迫切需要解决,本文就此作一探析。
At present, our country is in an important historical period of economic development and economic restructuring. Although the promulgation and implementation of the rules and regulations such as the Regulations on the Accounting Staff’s Efficiencies, the Working Rules for Accountants, the Accounting System for Accountants and the Accounting Law are The establishment of accounting professional ethics provides the basis of laws and regulations, but our country has not yet formed a unified accounting professional ethics. With the deepening of economic reform and accounting reform and the standardization of the economic order, this issue is urgently needed to be solved urgently. This article makes an analysis on this issue.