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.
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.
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.
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