accounting ethics

The exigency of the construction of code of the professional ethics is explained by analyzing the actuality of accounting ethics in our capital market.

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。

Therefore, we should strengthen the construction of accounting ethics, and improve the professional and ethical standards.

因此, 我们应该加强会计职业道德的建设, 提高会计人员的职业道德水平.

The Necessity of Building Accounting Ethics From Origin

会计职业道德建设应从本源抓起

A Meditation of Accounting Conscience in the Perspective of Ethics

会计良心的伦理思考

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。

Theories System of Accounting Ethics Norm

浅析会计伦理规范理论体系

But recent years have frequently seen cases of falsification about accounting information, which reflects a lack of accounting ethics.

但是近年屡屡发生的会计信息造假，会计舞弊案件却与经济发展需求背道而驰，同时也折射出会计人员伦理缺失的严重性。

Modern accounting management commends ethics, which is the inevitable development and objective demand in the period of transformation of new and old system.

现代会计管理推崇伦理道德，这是现代人本管理和行为科学的必然发展与客观要求。

The prevailing false information and the declined accounting ethics, has forced people to introspect the construction of accounting ethics in recent years.

近年来会计职业道德不断降低、假账盛行，引起人们对职业道德建设的反思。

The content of chapter six is the construction and improvement of accounting ethics, respectively from the rule of law, accounting ethics education, monitoring system, traditional culture and so on.

第六章是分别从法制、会计道德教育、监管体系、传统文化等进行会计伦理建设和完善。

Accounting Ethics: Implications, Structure and Research Methods

会计伦理学：涵义、结构与研究方法

Seminar on East-West accounting issues The Relationship Between Accounting Ethics with discussion of accounting theory and ethical accounting

东西方会计问题讨论会会计与伦理的关系&兼论会计伦理和伦理会计

Then the characteristics of accounting ethics, accounting ethics mainly includes the concept, characteristics of accounting basic ethical premise and the integrity of accounting principles.

然后对会计的伦理特性进行了探析，主要包括会计伦理特性的概念、会计的基本伦理前提和会计的诚信原则等。

Accounting ethics will enable accounting professional judgment add some new constraints which make the accountants' professional judgment more accurate, and which contribute to implementation of new Accounting Standard for Enterprises.

会计伦理建设将使会计职业判断过程中增加新的约束，使会计人的职业判断能力得到伦理提升，为新准则的顺利实施和执行提供思想武器。

From the aspect of economical features, accounting ethics has the features of property system, the informal system of change, informational mechanism and repeated game.

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；

This whole new interpretation establishes the basic framework of our analysis. Based on this we grasp the particular connotation of professional ethics of accounting, and analyze its strongpoint and limitation of expression and realistic functions.

这种全新的阐释奠定了基本的分析框架，在此基础上得出了会计职业伦理的独特内涵，并分析了其表达长处、局限性及现实功用。

The second chapter describes the basic theory of accounting ethics, including ethics, accounting ethics, accounting professional ethics and ethical analysis of accounting activities.

第二章讲述了会计伦理的基本理论，包括伦理、会计伦理、会计职业道德以及会计活动的伦理分析。

The construction of accounting ethics that includes moral standards such as integrity is very important to establish norm socialism market economical order.

建设包括诚信等道德规范在内的会计伦理对于建立规范的社会主义市场经济秩序具有非常重要的作用。

It is the management feature of accounting ethics to exist as a kind of control mechanism.

作为一种控制机制而存在是会计伦理的管理学特征。

The paper probes into the fundamental problems about the construction of accounting ethics system.

文章主要探讨会计伦理学体系建构中的若干基础性问题。

The first part explains the meaning of accounting ethics education.

第一部分，阐释中职学校会计专业职业道德教育的意义。

The second chapter on accounting ethics accounting ethics are reviewed, mainly on the theory and practice of fully explains the appeal, accounting ethics accounting ethics ethical characteristics: it is necessary, also has the possibility of implementation.

第二章主要对会计伦理进行概述，主要对会计伦理理论视域和实践诉求进行研究，充分说明了会计伦理既有必要存在，也有实现的可能。

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。