摘要
行业精神、行业经营之道和行业形象相互联系,相互影响,共同搭起行业文化建设的基本框架。行业文化是内部会计控制之魂,内部会计控制正是融入了行业文化,才有可能通过“自控”、“净化注册会计师内心的公正”实现其目标,重塑会计职业形象。
The professional culture is composed of professional spirits, professional management method and professional image which are related and influenced with each other. The professional culture is the quintessence of internal accounting. Therefore, they could realize their destination and reestablish the accountant image by way of self-controlling and purifying the certificated public accountant (CPA).
出处
《浙江工贸职业技术学院学报》
2005年第2期39-42,共4页
Journal of Zhejiang Industry & Trade Vocational College
关键词
会计
行业文化
建设
形象
Accountant
Professional culture
Construction
Image
