知识经济背景下加强会计职业道德的策略研究

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知识经济背景下,会计工作人员如何遵纪守法、严格监督、尽职尽责、勤奋工作、真实反映、正确核算等,这不仅是支撑和推动我国会计行业健康发展精神支柱,还是会计人员必须考虑和完成的任务。会计是一个诚信行业,一旦会计失去了应有的诚信,舞弊行为突出,那么就会影响到会计关系,阻碍会计业的持续健康发展。本文首先分析了知识经济背景下会计职业道德现状,其次提出了知识经济背景下加强会计职业道德策略。 Under the background of knowledge-based economy, how to observe the laws and regulations, strictly supervise, dutifully accountant, diligent work, truthful reflection, correct accounting, etc., is not only the pillars to support and promote the healthy development of China’s accounting profession, but also accountants must consider and complete The task. Accounting is an honest industry. Once the accounting loses its sincerity and the frauds are outstanding, it will affect the accounting relationship and hinder the sustainable and healthy development of the accounting industry. This paper first analyzes the status quo of accounting professional ethics in the context of knowledge economy and secondly puts forward strategies to strengthen accounting professional ethics in the context of knowledge economy.
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