| 谈会计职业道德集体环境建设 |
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| 引用本文： | 李献坤.谈会计职业道德集体环境建设[J].中国人民武装警察部队学院学报,2009,25(7):94-96. |
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| 作者姓名： | 李献坤 |
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| 作者单位： | 山东省东平县财政局,山东,东平,271500 |
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| 摘 要： | 良好的会计职业道德集体环境可以为建设高质量的职业道德提供肥沃的土壤，同时预防不道德行为的发生。要强化会计职业道德集体环境建设，必须明晰价值导向；建立赏罚机制；推崇道德榜样；构建群体氛围；健全机制，培养职业道德责任感。
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| 关 键 词： | 会计 职业道德 集体环境 建设 |
On the Establishment of Collective Professional Morals of Accountants |
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| Institution: | LI Xian - kun ( Financial Bureau of Dongping, Dongping, Shandong Province 271500, China) |
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| Abstract: | The proper professional morals of accountants nurtures a positive environment for the improvement of the quality of accountant services and prevents the misconducts of accountants. To set up a proper environment, the value orientation must be decided; rewarding and punishing system he laid out; the examples be set to; public ambience be formed; institutions be perfected and the sense of professional morals be developed. |
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| Keywords: | accountant professional morals collectivity environment establishment |
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