The main cause of information disclosure distortion is lack of professional ethics of accountants, and the direct cause is conflicts between the interests of the managers and other stakeholders.
会计从业人员职业道德的缺失是造成信息披露失真的主要原因，而经理人员利益与其他相关利益者的冲突是引导会计从业人员造成会计信息披露失真的直接原因。
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。
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。
Continuing education and training is to maintain and enhance the professionalism of Certified Public Accountants, the level of competence and an important means of professional ethics.
继续教育培训是保持和提升注册会计师专业素养、胜任能力和职业道德水平的重要手段。
Continuing education and training is to maintain and enhance the professionalism of Certified Public Accountants, the level of competence and an important means of professional ethics.
继续教育培训是保持和提升注册会计师专业素养、胜任能力和职业道德水平的重要手段。
应用推荐