当会计道德失范时，会计制度的作用就失去了道德支持。
When the accounting morality is lost, the function of the accounting system will lose its moral support.
当前我国会计界面临非常严重的“诚信危机”，会计道德建设势在必行。
Now the accountancy of our country is faced with a very grave "crisis about cordiality and credit", the accountancy morality must be imperatively constructed.
会计道德决不仅仅是会计道德主体的职业道德建设，它是一个社会系统工程。
Accountancy morality is not merely the professional ethics construction for the accountancy morality subject but also social system engineering.
她并非一个会计，她也不需要成为道德指南针之类的荒唐和误导的东西。
She is not an accountant, nor is she required to be something as ridiculous and misguided as a moral compass.
“如果你是一名会计师或你发现自己处于一个不道德的环境中，你不会只是袖手旁观，否则你就会成为“安然公司丑闻”的一员”。
If you are an accountant or you find yourself in an unethical situation, you can't just stand by and let it happen -then you have another Enron.
在美国最近的几年中，如新闻中所报道的，我们看到了一些引人注意的公司和公共会计工作的问题、违背职业道德，和非法的行为。
In recent years in the United States, we have seen some spectacular corporate and public accountancy failures, ethical violations, and illegal actions, as reported in the press.
为解决逆向选择和道德风险问题，会计被赋予决策有用性和契约有效性的功能。
To solve the problem of adverse selection and moral hazard, accounting is characterized decision usefulness and the validity of contract.
讨论会计实践中职业判断和道德行为的重要性。
Discuss the importance of professional judgment and ethical conduct in accounting practice.
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。
Strengthening the accounting professional ethics construction is an important part of moral construction for the whole society.
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.
近几年，由会计信息失真引发的会计职业道德问题越来越引起社会的关注。
In recent years, the problems of the accountants' professional morals caused by false accounting information have aroused more and more attention of the society.
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.
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.
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.
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.
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.
描述会计师的专业及道德责任。
Discuss the professional and ethical duty of the accountant.
文章以剖析现阶段会计职业道德包含的几个方面为落脚点，通过阐述和分析每部分内容，提出了一些实际运用的办法和建议。
The article dissects several aspects that the accounting professional morals contain at present, illustrates and analyses contents of each part and puts forward some practical ways and Suggestions.
简述了会计从业人员基本的职业道德和行为标准。
The basic professional ethics and behavior standard of accountant are briefly discussed.
树立良好的会计职业道德氛围和职业道德舆论，可有效地维护社会经济秩序。
To establish good accounting moral environment and public opinion for professional morals will effectively maintain social and economic order.
为此，应明确会计职业道德教育在学历教育中的目标、内容，并探索有效的实施途径。
Therefore, higher education institution should clarify the objectives and contents of accountant professional morality education in degree education, and explore effective implementation approaches.
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。
This article puts forward to use the principal component analysis method to evaluate the accounting professional ethics and makes specific explanations.
为加强对会计职业道德的理解，必须首先对道德作一些简要介绍。
In order to strengthen to accountant the occupational ethics understanding, must first make some brief introductions to the morals.
它涵盖着良好的会计职业道德和高尚的会计职业操守以及由此而衍生的精湛的会计技能、完善的会计信息质量、优质的会计服务。
It contains well profession moral and notable personal integrity, along with exquisite skill, perfect information quality, excellent service, which are derived from the good faith.
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.
为此，本文选择了会计职业道德作为研究的主题。
Therefore, the accountant professional ethics became the subject of this study.
为此，本文选择了会计职业道德作为研究的主题。
Therefore, the accountant professional ethics became the subject of this study.
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