会计德治与法治（The accounting rule of virtue and rule of law）.docVIP

会计德治与法治（The accounting rule of virtue and rule of law） Accounting window The accounting rule of virtue and rule of law - Zhu Qiangying In recent years, both at home and abroad in a series of financial For example, the accounting firm fraud, false assessment of enterprise The false accounting information disclosure of asset impairment of shareholders of listed companies Interest and so on. These seriously disrupt the market economic order The financial fraud cases caused by the social public accounting sincerity The problem of common concern letter. The accounting personnel, registration Accountant, CPA ethics was strict Jun questioned. The moral construction of the accounting profession has been The worlds attention, it is no wonder that some experts exclaimed: China Accounting faces a moral crisis. In view of the above situation, comrade Zhu Rongji in 2001 In Shanghai and Beijing respectively two National Accounting Institute title Write no books four word motto. In the North National Accounting Institute Beijing to inspect the work, comrade Zhu Rongji Clearly put forward the basic requirement for all accounting personnel, Honesty, personal integrity, adhere to the guidelines, not Cook the books. Therefore, to strengthen the national accounting ethics The construction gives a high degree of attention and concern. In this regard, the author believes that in socialist market economy Jackie, to carry out the accounting work and accounting order Maintenance, must adhere to the grasping: on the one hand accounting The construction of accounting occupation moral construction, promote the moral system. By virtue; the one hand accounting legal system construction, will improve Considering the system of laws and regulations, promote the rule of law will. On the rule of virtue and rule of law, comrade Jiang Zemin Made a brilliant exposition. He said: we are in the construction Chinese characteristic socialism, development of socialist market economy In the process of economy