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会计职业道德是会计人员应该遵循的准则和规范,但职业道德的遵守并不是是非黑白的选择,现实中很多方面存在选择的冲突。在强调遵守职业道德的过程中,由于会计职业道德的固有局限,会计人员难免处于的两难选择困境。只有通过完善会计的内部环境,营造会计正面的从业环境,从会计目的考虑进行部分妥协,以及价值让位,修德和守法的相互融合,多方共同作用,才能实现职业道德的有效规范作用。
Accounting professional ethics is the accounting staff should follow the norms and norms, but compliance with professional ethics is not a non-black-and-white choice, there are many aspects of the reality of the choice of conflict. In emphasizing the compliance with professional ethics, due to the inherent limitations of accounting professional ethics, accounting personnel are inevitably in the dilemma of dilemma. Only by improving the internal environment of accounting, creating a positive working environment for accounting, and partially compromising accounting objectives, as well as the merging of values, virtues and abiding by the law and multi-lateral interaction, can professional ethics be effectively regulated.