这些问题的产生与会计职业道德密切相关。
Emergence of these problems are closely related with the accounting professional ethics.
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.
会计环境的好坏直接影响到会计职业道德水平的高低。
The accounting environment has direct influence on accountants' professional ethics.
真实性是会计的灵魂，会计职业道德是保证真实性的根本。
Reality is the spirit of accounting, Accounting professional morality is basic to guarantee the reality.
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.
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.
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.
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.
因此，构建具体的、可操作的会计职业道德准则是我们的当务之急。
So, it is our urgent matter to set up the concrete and feasible stan…
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.
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.
近年来会计职业道德不断降低、假账盛行，引起人们对职业道德建设的反思。
The prevailing false information and the declined accounting ethics, has forced people to introspect the construction of accounting ethics in recent years.
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.
我们在强调法律制约和会计准则建设的同时，却淡忘了会计职业道德规范问题。
The professional ethics of accounting is neglected while we are strengthening law regulations and the construction of accounting rules.
诚信为本，操守为重，坚持准则，不作假帐，是会计职业道德建设的重要内容。
It is important to keep faithfulness, adhere to principle and never do false accounts in accounting work.
会计职业道德，就是从事会计工作的人员在履行职责活动中应具备的道德品质。
Accounting Professional Ethics, that is, persons engaged in accounting activities in performing his duties, should have the moral character.
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.
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.
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.
分别从会计职业道德体系构建的原则、内容、具体要求以及保障体系等方面进行了阐述。
The fourth chapter studied the evaluation system of accountant professional ethics, including qualification, evaluation method, system maintaining, and etc.
影响会计职业道德的因素很多，其中会计环境的变化对会计职业道德的改变有一定的影响。
The factors affecting the accounting professional ethics, among them many changes in accounting environment of accounting professional ethics changes to a certain extent.
会计信息质量与环境、会计系统等诸多因素有关，同时会计职业道德也是一个非常重要的因素。
The quality of accounting information has relationship with conditions, accounting systems, etc. and people often ignore an important factor-accounting professional ethics.
会计行为道德调节是一种调整会计行为过程及其结果的系统，而不只是一种会计职业道德规则的说教。
The moral adjustment of accounting behavior is more than a lecture on accounting professional code of ethics. It is a system that adjusts the course and consequence of accounting behavior.
会计职业道德更具有社会性，它是会计从业人员在履行职责过程中，在思想和行为上所形成的原则和规范。
Accounting ethics more social in nature, it is accounting practitioners in the performance of its duties, in the form of ideas and behaviour of the principles and norms.
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.
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.
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.
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.
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.
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