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会计诚信化趋势
信用经济是市场经济的一个特征.信用经济的形成很大程度上依靠会计的诚信水平,而会计行业的诚信度又必须依赖每一个会计工作者的职业道德水准和道德决策能力.在市场经济成熟的西方国家,企业之间的商品和劳务交易70%以上采用的是信用结算手段,相比现金结算方式而言,销售方更青睐于信用结算.这一方面反映了西方国家的信用体系完善;另一方面也说明了整个社会的诚信水平较高,而其中的重要支撑就是良好的会计职业道德.
人气:167 ℃ 时间:2019-09-22 08:52:46
解答
Accounting Credit Trends
Credit economy is a feature of the market economy.Credit economy heavily dependent on the formation of the integrity of accounting standards,and integrity of the accounting profession has to rely on workers in each accounting standards of professional ethics and moral decision-making capacity.In the mature Western market economy,enterprises trading of goods and services between the 70% is used in the credit settlement means,compared to cash settlement,the seller is more popular in the credit settlement.This reflects the sound credit system in Western countries; the other hand,illustrates the high level of integrity of the whole community,an important support which is good accounting professional ethics.
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