帮我翻译会计职业道德摘要

来源:百度知道 编辑:UC知道 时间:2024/05/28 05:58:46
近些年,由于会计人员违法犯罪的比例逐年增加,会计职业道德问题引起了广泛的关注。本文首先对会计职业道德的基本概念做了明确的阐述,然后分析了当前我国会计人员职业道德现状:会计信息失真、财务管理混乱、职务犯罪问题尤为突出。通过一些真实案例分析会计人员违背职业道德的原因,既有会计人员本身的原因又有外部因素的影响,从而提出加强会计人员职业道德建设的措施,如:加强教育,完善管理,提高技能等等

In recent years, due to accounting delinquency ratio increased annually, accounting professional ethics issue has aroused extensive concern. This paper first accounting professional ethics of the basic concept was clearly enunciated, then analysis of the current Accounting Professional Ethics Status : False Accounting Information, financial management, Duty crime is particularly prominent. Through the analysis of some real cases against accounting officers ethical reasons, both the accounting staff and external factors. thereby strengthening the accounting professional ethics-building measures, such as : strengthening education, improve management, enhance skills, etc.