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会计作为一种帮助人们记录其经济交易轨迹而发展起来的职业技艺,它提供给人们相关事务的财务印象。随着经济变的越来越复杂,管制越来越多,需要财务信息的人数随之增加,而同时控制信息制作与发布的伦理因素也在增加。越来越多的真实案例突出了,当今会计行业面临的大量伦理问题,怎样将伦理理论具体有效的运用到实际的会计行为中,会计师们在进行会计行为时需要一个怎样的道德标准,是解决这些伦理问题的关键。
Accounting as a professional skill developed to help people document the trajectory of their economic transactions, accounting provides the financial impression of people’s business. As the economy becomes more complex and more regulated, the number of people who need financial information increases, while the ethical factors that control the production and distribution of information are also increasing. More and more real cases highlight the large number of ethical issues facing the accounting profession today and how to apply ethical theory to actual accounting practices in a concrete and effective manner. What kind of ethical standards are required for accountants in conducting accounting activities is the solution The key to these ethical issues.