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在会计理论和会计工作实践中,人们更多关注的是会计法律法规的建立和健全,各种会计准则的执行和遵循,而很少关注社会伦理观念在会计行为中的调节作用。本文从会计道德的调节功能、社会公德评判标准、会计职业态度对从业质量的影响、技术准则中的职业道德要求等方面阐述伦理观念在会计行为中的调节作用。
In accounting theory and accounting practice, people pay more attention to the establishment and improvement of accounting laws and regulations, the implementation and compliance of various accounting standards, and seldom pay attention to the regulatory role of social ethics in accounting behavior. This article elaborates the regulatory role of ethical concepts in accounting behavior from the perspectives of the regulatory function of accounting ethics, the standards of social ethics, the impact of accounting occupational attitudes on the quality of employment, and the requirements of professional ethics in technical guidelines.