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会计职业道德从控制者的角度可以划分为两个层次:会计职业他律和会计职业自律。会计职业他律是指外部组织对会计人员的不正当行为的防范,以会计职业责任和义务为核心,包括外部团体对会计人员行为的限制和禁止性条款。会计职业他律是对会计行为的基本要求,是具有强制约束力的行为规范,凡是违反上述规范的会计行为都要或者应该受到处罚和制裁。会计职业他律具体包括三方面内容:法律法规约束、准则制度约束和内部控制制度约束。 法律法规约束作为会计职业他律主要是指相关的法律法规对
Accounting professional ethics from the controller’s point of view can be divided into two levels: the accounting profession law and accounting profession self-discipline. The accounting professional law refers to the prevention of improper behavior of accounting personnel by external organizations. It focuses on accounting professional responsibilities and obligations, including the restrictions and prohibitions of external organizations on accountants’ behavior. Accounting professional law is the basic requirement of accounting behavior, is a mandatory binding code of conduct, any violation of these norms of accounting behavior should or should be punished and sanctions. Accounting Law He specifically includes three aspects: laws and regulations, the rules and regulations and the internal control system constraints. Laws and regulations as the accounting profession He law mainly refers to the relevant laws and regulations