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.
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.
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