accounting ethics造句

• The analysis of confuciu ' s accounting ethics
  孔子财务伦理观评析
• On accounting ethic man hypothesis
  论会计伦理人假设
• Then , the paper analyzes the character of accounting ethics so as to make it as the base of the practical remedies
  其次，通过研究会计道德品质为提出实践措施做进一步的理论铺垫。
• Secondly , the author expounds on seven features of accounting ethics by examining the nature of accounting ethics from four angles ( ethics , accounting , economics and management )
  然后从伦理学、会计学、经济学和管理学四方面论述了会计伦理的七大特征。
• In recent years , however , a series of accounting fraud incidents and related auditing failure cases were exposed in our capital market , which reflect the weakness of the accounting ethics construction
  近年来资本市场上暴露出一系列会计舞弊欺诈案件以及与之相连的审计失败案例，折射出会计行业职业道德建设的薄弱。
• We give a new definition of the character of accounting ethics and regard it as the composite of accounting ethics factors , the integrated reflection of professional ethics spirit of accounting and the thoughts of human ' s morality
  我们对会计道德品质进行了新的诠释，将其视为会计道德要素的总称，是会计职业道德精神和人伦道德思想的综合反映。
• The dissertation will study the realistic accounting ethics of all over the world and put forward the objectives and steps of the construction of accounting ethics that are based on the study of elementary accounting ethics
  本文将在深入探讨有关会计伦理基本理论问题的基础上，对国内外广泛存在的会计伦理现实问题进行研究，以提出我国会计伦理建设的目标和途径。
• The research on constitutes of the character of accounting ethics can provide the construction of code of the professional ethics with the theory guide , and the cultivation of accounting ethics character can provide the inner guarantee of the implementation system of the code of the professional ethics
  研究会计道德品质的构成可以为会计道德规范建设提供理论指导，会计道德品质的培育则为会计道德规范实施机制提供内在保证。
• In which the ethical feature shows that accounting ethics is necessary and feasible , and the accounting feature shows that accounting ethics has the economic consequence which serves as procedural rationality . its ultimate objectives are to achieve the rationality of outcome of accounting objectives . from the aspect of economical features , accounting ethics has the features of property system , the informal system of change , informational mechanism and repeated game
  会计伦理的伦理学特征说明会计伦理既有必要存在，也有可能实现；其会计学特征说明，作为一种程序理性的会计伦理具有经济后果，其最终目标是为了实现会计目标的结果理性；从经济学特征来看，会计伦理具有产权制度特征、变迁的非正式制度特征、信息机制特征和重复博弈特征；作为一种控制机制而存在是会计伦理的管理学特征。
• In the context of creating a " love their work , honesty , trustworthiness , honesty and self - discipline , and impartial , uphold guidelines , improve skills , participation in management , enhance service , " accounting ethics awareness and concepts , to accounting , accounting officers concerned , and actively promote good accounting practice and the social atmosphere of honesty and trustworthiness . actively promote the quality of our accounting and accounting information quality , a good accounting career morality
  要在全市范围内营造“爱岗敬业、诚实守信、廉洁自律、客观公正、坚持准则、提高技能、参与管理、强化服务”等会计职业道德意识和观念，重视会计工作，关心会计人员，积极倡导良好的会计风气和诚实守信的社会风气，积极推动我市会计工作质量和会计信息质量的提高，树立良好的会计职业道德风尚。
• At first , the author shows the accounting ethics which has been studied all over the world and the theoretical and practical significance of accounting ethics research ; and makes clear the definition and targets of accounting ethics and poses six postulates for accounting ethics research . the author holds that accounting morality is what accountants should behave in the stakeholder ; while accounting ethics is not only what accountants should behave in the stakeholder , but also what accountants behave actually in the stakeholder ; the targets of accounting ethics are : moral reasoning about accounting environment , accounting institution , accounting behavior . the postulates of accounting ethics include : the postulates of scarceness of resource , environmental uncertainty , incomplete information , positive transaction cost , bounded rationality social human , opportunism
  首先对国内外会计伦理研究现状进行了回顾，说明了会计伦理研究的理论意义和实践意义，明确了会计伦理的定义和研究对象，提出了会计伦理研究的六大假设，认为会计道德是指会计人员在企业各利益关系者之间的行为应该如何，而会计伦理既包括会计人员在企业务利益关系者之间的行为应该如何，还包括会计人员在企业各利益关系者之间的行为事实如何；会计伦理研究对象包括对会计环境、会计制度和会计行为进行伦理推理；会计伦理假设包括资源稀缺假设、环境不确定性假设、信息不完备假设、交易成本为正假设、有限理性社会人假设和机会主义假设。
• At last , the author chooses enron company as a typical case for accounting ethics analysis in order to give some advice for accounting ethics construction of our country ; and advances the objectives and steps of the construction of accounting ethics . the author considers that the construction of accounting ethics is a systematic project which must combine accounting institution , legal system with credibility system and so on
  最后选取美国“安然”事件为典型，通过案例研究的方式对它进行了会计伦理分析，以期为我国会计伦理的建设提供一些启示，并提出了我国会计伦理建设的目标和途径，认为会计伦理建设是个系统工程，需要会计制度、法制和信用制度等建设结合起来。
• Finally , we put forward two ways . one is to perfect the system of accounting ethics standards on the basis of certain inspiration , which is drawn by the comparison research on the codes of accounting ethics in other countries . the other is to construct the implementation system of the code of accounting ethics
  最后，我们提出两方面的实践措施： ( 1 )在现有规范体系的基础上，借鉴国外的先进经验，进一步完善我国资本市场会计道德规范体系； ( 2 )构建一个包括监督机制、评价机制、奖惩机制在内的实施机制，保证会计道德规范得以执行，进而有效防范资本市场会计道德风险。
• District financial departments should attach great importance , strengthen learning , deeply understand the history and current situation of our account ethics building , the account vocation ethics system , strengthen and improve the building via accounting ethics and methods , fully understand the important sence of strengthening the account vocation ethics under the new situation , make account ethics as an important task to speed up the building , well
  各区财政部门要高度重视，加强学习，深刻理解我国会计职业道德建设的历史和现状、会计职业道德规范体系、加强和改进会计职业道德建设的途经和方法等，充分认识新形势下加强会计职业道德建设的重要意义，切实把会计职业道德建设当作一项重要工作来抓紧、抓好。
• Firstly , the paper analyzes great significance of the construction of accounting ethics standards . it proves the necessity of the construction of accounting ethics standards from the aspects of the theory of human nature , economical ethics , institutional economics and principal - agent theory . the exigency of the construction of code of the professional ethics is explained by analyzing the actuality of accounting ethics in our capital market
  全文共分六章，在绪论之后，首先从理论和现实的角度论述本文的重大意义，在理论上我们以人性学、经济伦理学、制度经济学和委托代理理论为基础，着重探讨会计道德规范建设的必要性；在现实上通过分析我国资本市场会计道德的现状，强调了会计道德规范建设的紧迫性。