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.
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.
应从会计环境、利益导向、诚信教育、高校教育等方面加强会计职业道德建设。
We should reinforce construction of accounting professional morality from accounting environment, guide of profit, eduction of honesty and belief, and higher education.
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.
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.
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.
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.
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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