恳请英语高手帮我翻译一下以下这段英语的摘要,写论文要用的,我英语不行,相烦热心者帮忙了,谢谢。

来源:百度知道 编辑:UC知道 时间:2024/05/19 13:26:55
浅谈会计职业道德建设

摘 要

诚信道德是中华民族的优良传统和美德,也是会计职业道德的重要内容,随着经济的快速发展,会计工作在经济活动中的作用日益明显。管理工作也越来越重要,尤其是会计信息越来越被广大决策者、投资者、债权人、管理者等会计信息的使用者所重视,它成为当今政府部门进行宏观调控和决策的重要依据。但与此同时,当前国际社会的一些大公司和大集团相继出现了会计人员做假帐的各种丑闻。会计造假、会计信息失真的现象也越来越严重,几乎成为一种较为普遍的现象。而在我国改革开放的实践中,会计界的职业水准和道德水平因为一些频频暴光的案件而受到公众的质疑。长期以来,特别是由计划经济向市场经济的转变给会计工作带来了巨大的挑战,职业道德问题越来越突出。会计行业如何加强职业道德建设,如何结合当前会计工作实际以及所出现的问题去提高会计人员职业道德水平,这不仅关系到会计行业的发展,而且关系到整个社会经济的发展和社会主义建设。在如今以诚信为本的社会,各行各业职业道德建设都成为各个行业工作的重点。以我的切身经历,更让我体会到目前加强会计人员职业道德建设的重要性,以利于整个社会的进步。因此我决定了从会计人员职业道德方面着手剖析我国会计行业职业道德失范现状、原因,提出了会计职业道德建设的方法和建设途径写好我的毕业论文。

关键词:会计职业道德 现状及成因 解决办法

On the Accounting Professional Ethics

Abstract

Honesty is the Chinese nation's fine traditions and virtues, but also an important content of the accounting professional ethics, with the rapid economic development, accounting's role in economic activities become increasingly evident. Management is also becoming increasingly important, especially accounting information is increasingly broad decision-makers, investors, creditors, managers and other users of the importance of accounting information, it has become today's government macro-control and an important basis for decision-making. At the same time, the current international community, a number of large companies and large groups have emerged in a variety of accounting personnel of false accounting scandal. Accounting fraud, accounting information distortion are also more serious, almost become a more common phenomenon. In the practice of China's reform and opening up, the accounting prof