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英语翻译会计人员职业道德水平的高低,是关系到国家财经法规制度能否贯彻执行、经济秩序能否维护、经济发展能否顺畅的大问题,是会计风险防范的内在保证.随着改革的不断深化,部分会计

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英语翻译
会计人员职业道德水平的高低,是关系到国家财经法规制度能否贯彻执行、经济秩序能否维护、经济发展能否顺畅的大问题,是会计风险防范的内在保证.随着改革的不断深化,部分会计人员职业道德严重滑坡,并影响了会计行业的发展,并已给社会造成了巨大的损失,因此加强企业会计职业道德建设这项工作,是企业的重中之重,非常值得研究.本文首先对会计职业道德建设中存在的问题及成因进行了分析,继而进一步提出加强会计职业道德建设的对策.主要对策有:加大职业道德建设的力度,营造良好的社会环境;建立现代企业管理制度;建立与现代企业管理制度相适应的内部控制制度;加强个人道德修养;加大对违法违规行为的惩处力度;制定一套可操作的会计职业道德规范体系;建立健全会计职业道德评价体系等.
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答案和解析
Accounting personnel level of professional ethics is related to the country's financial regulatory system can implement, whether the maintenance of economic order, economic development can smooth big problem is the implied warranty of accounting risk prevention. With the continuous deepening of reform, part of the accountancy professional ethics severe landslides, and affect the development of the accounting profession and the society has caused enormous losses, thus enhancing the professional ethics of the corporate accounting work is important in the enterprise weight, is worth studying. Firstly, professional ethics of the accounting problems and causes are analyzed, and then to further strengthen the accounting professional ethics proposed countermeasures. Main measures are: to increase the intensity of professional ethics, to create a good social environment; establishment of modern enterprise management system; establishment of modern enterprise management system adapted to the internal control system; enhance personal morality; increase penalties for illegal activities intensity; to develop a workable system of accounting professional ethics; establish and improve the evaluation system of accounting ethics.
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