英语翻译在当今经济迅猛发展、各企业间激烈竞争、物质财富充裕的大环境下,会计人员缺乏应有的职业道德或职业道德不高,价值观念

英语翻译
在当今经济迅猛发展、各企业间激烈竞争、物质财富充裕的大环境下,会计人员缺乏应有的职业道德或职业道德不高,价值观念偏差,主动或被动参与制假,导致了会计信息失真,假账盛行,会计人员的职业道德水平备受争议,建议从会计人员自身修养、社会加大职业道德建设力度,并从企业制度和内部控制,法律法规和建立奖惩机制等方面加强会计职业道德的建设,尽快地使会计人员的会计职业道德问题走出尴尬的境地.
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.本文就会计人员的职业道德建设提出一点建议.
【关键词】会计 职业道德 道德建设

In today's rapid economic development,the intense competition between enterprises,abundant material wealth,the larger environment,accounting personnel,lack of proper professional ethics or professional ethics are not high,values,bias,actively or passively involved in counterfeiting activities,resulting in distortion of accounting information and accounting malfeasance prevalent,accounting personnel,the level of professional ethics controversy,the proposed self-cultivation from the accounting staff,community to step up efforts in building professional ethics,and from enterprise systems and internal controls,laws and regulations and the establishment of incentive mechanisms to strengthen the accounting professional ethics building,as soon as possible so that the accounting staff accounting profession ethical issues out of the dilemma.
Accounting Professional Ethics refers to the activities to be followed in the accounting profession,and reflect the characteristics of the accounting profession,adjusting the relationship between accounting profession professional code of conduct and norms.The accounting profession as the market an important area of economic activity,it is directly related to the implementation of national policies,but also related to a variety of accounting practices and standards.Therefore,the accounting officer should have a high standard of professional ethics.In this paper,the building of professional ethics of the accounting staff make some recommendations.