造成会计职业道德出现问题的原因,除了会计人员自身因素外,外部环境的影响也很大。
The causes for the problems of accounting in professional ethics lie not only in accountants themselves but also in the outside environment influence.
会计环境的变化使传统的会计计量模式无法适应变化的外部环境,迫切的需要相应的变革。
The changes of accounting environment make the traditional accounting mode unadapted to external environment, which makes accounting reformation urgent.
会计行为受内、外部环境以及会计人员业务水平的制约,必然会对会计信息产生影响。
Accountants' behavior is restricted by outer and inner environment and their own professional knowledge, thus it is bound to bring influence on accounting information.
本文结合美国安然、世通公司的破产案例,就会计诚信缺失现象的“作弊”动机、外部环境、制度制约进行分析。
This paper, by analyzing the bankruptcy cases of two American corporations, Enron and MCI Worldcom, discusses the fraud motives, the exterior environment and the system restriction of this phenomenon.
第三章通过对影响会计诚信文化建设的内外部环境因素进行分析,力求为寻找加快我国会计诚信文化建设的途径打下坚实的基础。
In the third part, the author strives to search the approach of accounting honesty culture construction by analyzing the inside and outside environment factor.
第三章通过对影响会计诚信文化建设的内外部环境因素进行分析,力求为寻找加快我国会计诚信文化建设的途径打下坚实的基础。
In the third part, the author strives to search the approach of accounting honesty culture construction by analyzing the inside and outside environment factor.
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