Therefore, we should strengthen the construction of accounting ethics, and improve the professional and ethical standards.
因此，我们应该加强会计职业道德的建设，提高会计人员的职业道德水平。
The prevailing false information and the declined accounting ethics, has forced people to introspect the construction of accounting ethics in recent years.
近年来会计职业道德不断降低、假账盛行，引起人们对职业道德建设的反思。
Accounting ethics more social in nature, it is accounting practitioners in the performance of its duties, in the form of ideas and behaviour of the principles and norms.
会计职业道德更具有社会性，它是会计从业人员在履行职责过程中，在思想和行为上所形成的原则和规范。
Strengthening the accounting professional ethics construction is an important part of moral construction for the whole society.
加强会计职业道德建设时整个社会道德建设的重要组成部分。
We should strengthen accounting educational system, purify the professional environment of accounting and reestablish the standard for professional ethics to promote accountants' professional ethics.
提高会计人员职业道德水平在于强化会计教育体系，净化会计职业环境，重构职业道德标准等。
Improves the accounting personnels quality and the occupational ethics level.
提高会计人员素质和职业道德水平。
The causes for the problems of accounting in professional ethics lie not only in accountants themselves but also in the outside environment influence.
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。
Evaluate the role of ethics in the accounting process.
评价道德规范在会计处理中的角色。
The writer talks about some superficial understanding on how to strengthen accounting staff ethics education.
笔者就如何加强会计人员职业道德教育，谈一些肤浅的认识。
Accounting Professional Ethics, that is, persons engaged in accounting activities in performing his duties, should have the moral character.
会计职业道德，就是从事会计工作的人员在履行职责活动中应具备的道德品质。
But current accounting curricula excessively stress on technical education while neglect the quality education and occupational ethics.
目前，我国会计本科课程偏重技能教育忽视素质教育和职业道德的培养。
The professional ethics of accounting is neglected while we are strengthening law regulations and the construction of accounting rules.
我们在强调法律制约和会计准则建设的同时，却淡忘了会计职业道德规范问题。
The factors affecting the accounting professional ethics, among them many changes in accounting environment of accounting professional ethics changes to a certain extent.
影响会计职业道德的因素很多，其中会计环境的变化对会计职业道德的改变有一定的影响。
In this paper, the accounting staff on the construction of professional ethics to make a few remarks.
本文就会计人员职业道德的建设谈几点看法。
The accounting environment has direct influence on accountants' professional ethics.
会计环境的好坏直接影响到会计职业道德水平的高低。
Article 39 accounting personnel shall abide by their code of ethics and improve their professional quality. Education and training for accounting personnel shall be enhanced.
第三十九条会计人员应当遵守职业道德，提高业务素质。对会计人员的教育和培训工作应当加强。
The moral adjustment of accounting behavior is more than a lecture on accounting professional code of ethics. It is a system that adjusts the course and consequence of accounting behavior.
会计行为道德调节是一种调整会计行为过程及其结果的系统，而不只是一种会计职业道德规则的说教。
This article puts forward to use the principal component analysis method to evaluate the accounting professional ethics and makes specific explanations.
提出用主成分分析方法来评价会计职业道德的方法，并对其做了具体的阐述。
Traced the accounting personnel appear analysis of the reasons for lack of professional ethics, and based on practical ways to find a solution to the problem.
究其本源，分析会计人员呈现职业道德缺失的缘由，并立足实践找到处理该问题的方法。
Article 39 accounting personnel shall abide by professional ethics and improve their professional qualities. The work of education and training of accounting personnel shall be enhanced.
第三十九条会计人员应当遵守职业道德，提高业务素质。对会计人员的教育和培训工作应当加强。
The quality of accounting information has relationship with conditions, accounting systems, etc. and people often ignore an important factor-accounting professional ethics.
会计信息质量与环境、会计系统等诸多因素有关，同时会计职业道德也是一个非常重要的因素。
The issue is related to the general ethics and integrity of management and the accounting profession.
议题被讲到管理和会计职业的一般道德规范和正直。
Emergence of these problems are closely related with the accounting professional ethics.
这些问题的产生与会计职业道德密切相关。
It is not purely a problem concerning technical errors due to unsound accounting management but in fact a matter of ethics and integrity.
这就不是纯粹财务管理混乱的技术错误，是涉及道德和诚信的问题。
It is not purely a problem concerning technical errors due to unsound accounting management but in fact a matter of ethics and integrity.
这就不是纯粹财务管理混乱的技术错误，是涉及道德和诚信的问题。
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