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英语翻译摘要:会计职业道德是指在会计职业活动中应遵循的、体现会计职业特征、调整会计职业关系的职业行为准则和规范.会计行业作为市场经济活动的一个重要领域,它直接关系到国家

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英语翻译
摘要:会计职业道德是指在会计职业活动中应遵循的、体现会计职业特征、调整会计职业关系的职业行为准则和规范.会计行业作为市场经济活动的一个重要领域,它直接关系到国家政策的贯彻执行,也关系到各种会计行为的规范.因此,会计人员应拥有高水准的职业道德.它既是会计工作要遵守的行为规范和行为准则,也是衡量一个会计工作者工作好坏的标准.随着社会主义市场经济的逐步建立,会计工作人员弄虚作假以至会计信息失真导致经济损失的现象时有发生,会计工作遇到了许多新的挑战.本文结合当前会计人员职业道德存在的现状,从加强会计人员职业道德建设的角度进行了初步的思考和探索
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Abstract:the accounting professional ethics is to point to in the accounting professional activities should be followed in the accounting professional characteristics,and reflects the adjustment of accounting professional relations professional behavior standards and specifications.Accounting industry as a market economy activity,it is an important field directly related to the implementation of state policies,but also related to various accounting behavior standard.Therefore,accounting personnel shall have high level of professional ethics.It is both accounting work to keep codes of conduct and actions standard,is the measure of a good accounting workers work of the standard.Along with the socialist market economy,the gradual establishment of accounting personnel fraud that the accounting information distortion caused economic losses of accounting work frequently occurred,met with many new challenges.Combining with the current accounting personnel professional moral existence situation,strengthening the accounting personnel from the Angle of professional ethics construction has conducted the preliminary thought and exploration