会计类课程是经营管理类本科生的重要专业基础课，对培养经管类人才的会计素质有着十分重要的战略意义，课程体系建设对保证课程质量十分重要。
Accounting kind courses are very important professional basic lessons for management undergraduate students, and they have a strategic meaning for improving accounting diatheses of the students.
会计专业培养综合素质高，专业技能强的应用型人才。
Accounting major cultivates applied talents with high comprehensive quality, strong professional skills.
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.
聘用一位高素质的会计人员，既要懂得会计准则，又要精通税法，以及有位处理经验的会计极为重要。
Employ a highly qualified accountant, both to understand the accounting standards, but also proficient in the tax law, as well as a very important accounting experience.
实践证明，一个优秀企业，一定拥有一支高素质的会计队伍。
Practice has proved an excellent enterprise, must have a high-quality accounting team.
全行会计人员业务素质、操作规范化水平普遍提高。
The professional quality and the level of operational standardization of bank-wide accounting personnel were generally raised.
由于会计人员的素质不高，导致会计核算失误、会计监督不力，以致造成严重损失的事例时有发生，教训非常深刻。
Because accounting personnel quality is not high, resulting in accounting errors, accounting, poor supervision, resulting in serious losses have occurred instances, the lesson is very profound.
强化财务控制，必须完善企业法人治理结构，提高会计人员的职业素质，完善内控制度。
To strengthen financial control, we should complete the corporate governance, enhance the professional quality of accountants, and perfect the system of internal control.
同时也研究了会计人员的素质对合理应用会计信息的影响。
The influence of the competence of accounting personnel on the effective use of accounting information is also discussed.
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.
知识经济必将是21世纪的主要经济形式，它的到来对会计人员的素质提出了更高的要求。
The knowledge-based economy will be the main economic form in the 21st century; its arrival puts forward higher requirements for the qualities of the accountants.
职员素质越高，公司越可能采用纳税影响会计法。
The company whose employees have higher quality is more likely to adopt that method.
在这场变革中，会计人员应努力提高自身职业判断能力和素质，以适应时代的要求。
In this revolution, the accountants should make great efforts to increasing the professional judgement and quality of their own to fit in with the requirements of the era.
会计人员素质参差不齐。
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.
审计人员的经验和能力、道德素质、审计方法以及法律法规的完善程度都决定了注册会计师所承担的审计风险。
The auditor's experience and ability, morals quality, it determines certified accountant's auditing risk undertaken to audit the perfection degree of the method and laws and regulations.
会计人员素质总体不高。
从素质及素质教育的要求入手，概括地探讨了会计高等人才培养的内容。
The paper discusses briefly the fostering contents of advanced accounting professionals on the basis of quality and quality education.
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。
But current accounting curricula excessively stress on technical education while neglect the quality education and occupational ethics.
如完善公司治理结构，加强审计监督，提高会计人员执业能力和素质等。
They contain perfecting the company's administration structure, strengthening audit and supervision, improving accounting personnel's operation ability and quality and so on.
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.
我国的会计教育应是素质教育、创造教育、继续教育和层次教育。
Accountancy education in our country should be competence education, creation education, continual education and degrees education.
针对我国企业会计监督弱化的成因，提出了以下建议：加强内部审计力度，提高审计人员素质；
For the causes of the weakening of enterprise accounting supervision, some suggestions were put forward. The internal audit should be strengthened and the quality of audit staff should be improved;
论述了为适应2 1世纪素质教育的要求，管理科学不能没有实验课，理论和实践是会计教学的两个车轮。
In order to be adapted to the requirements of 21st century quality education, there must be classes for experiments in management science. Theory and practice are two wheels of accounting teaching.
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.
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.
他认为会计师需要专业考试来展现专业素质，那为什么足球经理就不用？
He makes the point that architects and accountants are required to pass exams and show professional competence. Why not football managers?
建立完善会计实验教学体系，是提高实验教学效果，培养高素质人才的需要。
To establish and perfect the accounting experiment teaching system is to meet the requirement of improving experiment teaching results and training talent with high quality.
一些学者认为，会计职员素质不高、会计准则不健全是造成财务舞弊的重要起因。
Some scholars believe that the quality of accounting personnel, inadequate accounting standards is the main reason for financial fraud.
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