会计环境对会计职业道德的影响.pdfVIP

论文分类号： F23 学校代码： 13681 HAOJING COLLEGE SHAANXI UNIVERSITY OF SCIENCE ＆ TECHNOLOGY 毕业设计说明书(论文) 二 〇 一 四 年 五 月 I Environmental impact of the accounting professional ethics of the accounting Abstract Accounting accounting practitioners exposure to the environment, their behavior will inevitably be affected by the accounting environment, to form a good habit of accounting ethics, in addition to the information needs of the scientific accounting standards, strict legal system and improve the supervision mechanism, to improve accounting the environment is very important. A good accountant accounting environment will undoubtedly have a positive ethical behavior and effective impact. Accounting practitioners wants compliance with accounting professional ethics, however, due to the influence of external environment and internal accounting accounting environment, making them not very well perform accounting ethics. This paper analyzed the impact of accounting ethics from internal and external environmental factors, environmental factors, the article proposes concrete measures to improve the accounting professional ethics mainly from the external environment and internal environment analysis of the accounting environment both for ethical behavior of accounting, illustrates the necessity of purifying the accounting environment. KEYWORDS:environment, ethics, influence, thinking II 会计环境对会计职业道德的影响 摘 要 随着知识经济时代的到来，会