本文就会计人员职业道德的建设谈几点看法。
In this paper, the accounting staff on the construction of professional ethics to make a few remarks.
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。
The writer talks about some superficial understanding on how to strengthen accounting staff ethics education.
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。
We should strengthen accounting educational system, purify the professional environment of accounting and reestablish the standard for professional ethics to promote accountants' professional ethics.
提高会计人员素质和职业道德水平。
Improves the accounting personnels quality and the occupational ethics level.
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。
Therefore, we should strengthen the construction of accounting ethics, and improve the professional and ethical standards.
用职业道德来引导和约束会计人员的行为，是防范会计信息失真的根本措施。
The accountants' actions conforming to occupational morality is the root precautions against accountant information distortion.
会计职业道德主要是从思想觉悟方面对会计人员的行为进行规范。
The accountant occupational morality means that accountants' actions must be conformed to the standard, after their political consciousness being heightened.
由于契约关系，会计人员很容易丧失独立性，违反职业道德。
Because of contracts, accountants are easy to lose their independence and run counter to the occupational morality.
会计人员综合素质不高，职业道德观念有待加强…等问题，做出了相映的对策。
If accounting people comprehensive quality is not been to strengthen high, professional morals idea remains... wait for problem, have made appearance reflect countermeasure.
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。
The causes for the problems of accounting in professional ethics lie not only in accountants themselves but also in the outside environment influence.
论述了会计人员的主要职责及其应具备的职业道德。
This paper discusses the principle obligation of accounting personnel and professional morality which they should be possessed.
加强会计人员的职业道德教育是提高会计信息质量的一个重要手段。
An education in professional Ethnics is important to improve accounting information quality.
会计信息失真，究其根本原因，是会计人员的职业道德标准下滑。
Too much faked accounting information has appeared , which is based on the decrease of professional moral standard among the accountants .
会计职业道德是会计人员从事会计工作中应遵循的道德标准。
Accountant professional moral is the moral criterion that the accountants should follow during accountant work.
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。
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.
近年来，会计人员的职业道德问题越来越成为公众关注的焦点。
In recent years, accounting personnel ethical issues have increasingly become the focus of public attention.
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。
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。
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。
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.
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