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本文从金融机构受托责任的角度,来探讨其道德会计报告的编制。对道德会计报告的基本内容和功能作了全面介绍,对我国编撰道德会计报告的现状作了仔细分析,最后对如何编制道德会计报告提出了建议。
This article discusses the preparation of the ethical accounting report from the perspective of fiduciary responsibility of financial institutions. The basic contents and functions of the ethical accounting report are comprehensively introduced. The status quo of the compilation of the ethical accounting report in our country is analyzed carefully. Finally, some suggestions on how to prepare the ethical accounting report are put forward.