浅谈会计行为的规范

• 作 者: 刘丹
• 机 构: 盘山广播电视大学,
• 出 处: 新课程(教育学术)
• 发表日期: 2010年12期

当前随着社会经济不断发展,会计国际化进程的加快,会计从业人员的业务素质和业务能力问题也越来越多,因此加强会计行为具有重大意义。本文将对会计行为进行研究,重点阐述会计行为中的会计职业道德规范、会计法律规范和会计技术规范等主要方面。提高会计从业人员的业务素质有一定的紧迫性和必要性,应大力提高会计从业人员的职业道德素质、法律意识和业务能力。

At present, with the continuous development of social economy and the acceleration of accounting internationalization, the professional qualifications and operational capabilities of accounting practitioners are also increasing. Therefore, it is of great significance to strengthen accounting practices. This article will study the accounting behavior, focusing on accounting practices in accounting professional ethics, accounting law and accounting standards and other major aspects. There is a certain urgency and necessity to improve the professional qualifications of accounting practitioners. The professional ethics, legal awareness and professional ability of accounting practitioners should be greatly improved.