论文部分内容阅读
高校会计职业道德评价机制是指会计组织或社会其他组织和个人,根据会计职业道德规范,对会计职业人员的职业行为进行道德或不道德的价值判断,以达到惩恶扬善、褒正贬邪的目的。建立公正科学的高校会计职业道德评价体系,是对未来净化会计执业环境、重塑会计诚信的前提和保证,也是政府和企业界急需解决的问题。
The accounting professional ethics evaluation mechanism in colleges and universities refers to the accounting organizations or other organizations and individuals in society. According to the accounting professional ethics, moral or unethical value judgments are made to the occupational behaviors of accounting professionals so as to bring about punishment and improvement, the goal of. The establishment of fair and scientific appraisal system of accounting professional ethics in colleges and universities is a prerequisite and guarantee for purifying accounting practice environment and reshaping accounting integrity in the future. It is also an urgent problem for government and enterprises to solve.