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会计行业具有更高的职业道德要求,根据相关要求与职业指导中的相关规定,要求管理会计具有伦理道德及社会公民意识,这就进一步增加了社会责任在会计群体中的应用。在实际的会计培训体系中,对于会计自身的道德素养也多有建设,但是在社会责任方面的要求与落实还相对欠缺。通过研究社会责任与会计道德体系的有效整合能够在丰富其培训内容的基础上,形成更为行之有效的培育创新,为提升会计的整体道德水平做出相应的贡献。
The accounting profession has higher requirements of professional ethics. According to the relevant requirements and the relevant provisions of vocational guidance, management accounting requires ethical and social civic awareness, which further increases the application of social responsibility in the accounting community. In the actual accounting training system, there are many constructions about the moral accomplishment of accounting itself, but the requirements and implementation of social responsibility are relatively lacking. By studying the effective integration of social responsibility and accounting ethics system, it is possible to form a more effective cultivation and innovation based on enriching its training content and make corresponding contributions to enhancing the overall ethical standards of accounting.