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本文以党的十八大报告所提出的社会主义核心价值观为视角,重论新时期会计职业道德建设。从社会主义核心价值观的提出及会计职业道德大背景出发,分析现今会计职业道德中与社会主义核心价值观相违背的现状,为进一步加强会计职业道德建设提出了相应的几点建议和对策。
From the perspective of the socialist core values proposed in the report of the 18th National Congress of the Communist Party of China, this essay revisits the construction of accounting professional ethics in the new period. Starting from the proposal of the socialist core values and the background of accounting professional ethics, this article analyzes the current situation of the accounting professional ethics that runs counter to the socialist core values, and puts forward some corresponding suggestions and countermeasures for further strengthening the construction of accounting professional ethics.