提高会计人员素质和职业道德水平。
Improves the accounting personnels quality and the occupational ethics level.
会计人员素质总体不高。
会计人员素质参差不齐。
会计工作的完成，有赖于会计人员素质的不断提高。
The completion of accounting work depends on in the unceasing raising of accounting people quality.
必须健全法律法规，提高会计人员素质，并加大会计造假成本。
We should perfect laws and regulations, promote accountants quality and increase the cost in telling lies in accounting.
会计后续教育是提高会计人员素质，提高会计核算水平的重要手段，对确保会计信息的质量有重要意义。
Accountants continuous education is an important means to raise accountant quality, and calculating standard; it is of great importance to ensure accounting information quality.
造成会计信息失真的原因有会计准则与会计制度本身的不完善，会计人员素质偏低，不少企业财务失控等。
However, incomplete accounting principles and system, the low quality of accountants and many incontrollable financial affairs in enterprises are the main causes.
造成会计信息失真的原因有会计准则与会计制度本身的不完善，会计人员素质偏低，不少企业财务失控等。
However, incomplete accounting principles and system, the low quality of accountants and many incontrollable financial affairs in enterprises are the main causes.
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