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来源:百度知道 编辑:UC知道 时间:2024/05/02 21:38:31
浅析会计职业道德

摘要:会计职业道德的高与低,会直接影响到整个会计工作的质量与服务的单位的经济质量和会计从业人员的个人前途(发展)。本文从会计职业道德现状和会计职业道德现状分析入手,分析了导致会计信息失真、会计监督失灵等问题的五种产生原因,从 “爱岗敬业、诚实守信、廉洁自律、坚持原则、客观公正、提高技能、搞好服务、保守秘密”八个方面说明加强会计职业道德建设的主要内容,提出建立健全会计管理体制和会计职业道德监督机制及崇尚诚实守信、客观公正的职业道德意识等方面采取有效措施,重塑社会主义市场经济条件下会计职业道德。
关键词:职业道德 现状分析 职业道德内容及要求 措施

On the accounting professional ethics

Abstract: accounting professional ethics of the high and low, will directly affect the quality of the entire accounting and services units of the quality of the economy and the future of the personal accounts (development). This paper from the accounting professional ethics and accounting status of professional ethics start with the status quo, the result of distortion of accounting information, accounting supervision issues such as the malfunctioning of the five causes, from "love and dedication, honesty and trustworthiness, honesty and self-discipline and adhering to principles, objective and fair, Improve the skills, good service, keep secrets, "following eight areas that enhance accounting professional ethics of the main building, proposed the establishment of a sound management system of accounting and accounting professional ethics oversight mechanisms and advocating honest and trustworthy, objective and fair sense of