Traditional Culture Encyclopedia - Traditional virtues - What are the accounting ethical decision-making methods?
What are the accounting ethical decision-making methods?
1. Decision-making method based on qualitative analysis: that is, accountants use various empirical judgment methods to analyze and judge all stages of decision-making, put forward decision-making objectives, decision-making plans and calculate relevant data, and then make corresponding evaluations and choices.
2. Decision-making method based on quantitative analysis: that is, by establishing relevant models to reflect and describe the changing trend of economic activities of enterprises in a certain period in the future, the decision-making scheme is selected. Accounting ethics refers to the moral standards and codes of conduct that accountants should abide by when using legal means to engage in accounting management. Its essence is to restrain accounting behavior with the help of the unique moral traditions and habits of the accounting industry, public opinion and the professional conscience of accountants. Its core is professional conscience, its task is to correctly handle the interest relationship between good people, between people and the country, between society and the collective, and its value goal is to judge ugliness and guide goodness.
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