信息披露及会计职业道德.docxVIP

信息披露及会计职业道德 摘要：现今，中外会计信息披露失真状态令人堪忧。会 计从业人员职业道德的缺失是造成信息披露失真的主要原 因，而经理人员利益与其他相关利益者的冲突是引导会计从 业人员造成会计信息披露失真的直接原因。会计从业人员只 有坚持“真实、诚信”的职业道德，才能保证会计信息披露 的真实性。 Abstract: Nowadays , Sino-foreign accounting information disclosure distortion is worrying. The main cause of information disclosure distortion is lack of professional ethies of accountarits, and the direct cause is conflicts bet ween the interests of the managers and other stakeholders. Only accountants adhere to utrue and honest” work ethic , the authenticity of accounting information disclosure can be guaranteed. 关键词：会计；职业道德；信息披露；失真；冲突 Key wo