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任何一种职业均有其职业道德,任何一种职业道德均体现其职业的特征。会计作为一种职业也不例外。近年来商业道德和职业道德越来越成为公众关注的焦点,“道德”这个词在人们的日常生活中是司空见惯的,经常用它作为评价人们的行为的一个标准,会计由于这个行业的特点它的职业操守尤其让大众关注。现如今一些单位和个人片面追求局部利益和个人利益,片面追求现实利益,忽视了整体利益和长远利益,社会生活领域出现了严重的道德滑坡现象。近年来批露的一系列上市公司会计舞弊欺诈案引起了立法机关、政府、投资者、债权人、社会公众以及会计界有关人士的强烈不满,究其原因,固然是因为会计工作环境严重恶化,需要通过法制建设和加强监管予以改善,但会计人员的职业道德的严重滑坡、职业道德地下甚至道德沦丧是不容忽视的原因和现象。会计职业道德问题扰乱社会经济秩序,对社会的危害极大,严重影响了会计行业的发展,会计行业的公信力受到严重的挑战。
对于当今会计职业道德的严重丧失我们必须从企业制度和内部控制,法律法规和企业领导人,加强会计职业道德建设,加强会计职业道德培养,会计职业道德的教育,会计人员自身等等这些措施来提高会计人员的素质,尽快的使会计人员的会计职业道德问题走出尴尬的境地。本文主要对会计职业道道德的内容、我国会计职业道德的现状、影响会计职业道德的因素和原因、加强职业道德的建设重要性、重视会计职业道德的意义等问题进行了粗浅的分析。提高会计人员本身道德修养与业务水平是重中之重,只有会计人员具有较高的职业道德水准和过硬业务水平,才能保证会计信息的真实完整,保证市场经济健康有序的发展。加强会计人员职业道德在当今市场经济中尤其重要,所以从事会计工作的人员必须加强会计职业道德的修养。

关键词:会计职业道德  建设  教育

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2008-09-16 回答
Any of the career has its professional ethics, any kind of professional ethics are the characteristics of their career. Accounting as a profession is no exception. In recent years business ethics and professional ethics have increasingly become the focus of public concern, "morality" the word in people's daily life is common and often use it to evaluate people's behavior as a standard, the accounting industry because it features In particular, the professional conduct for public concern. Now some units and individuals one-sided pursuit of local interests and individual interests, one-sided pursuit of practical interest, ignoring the overall and long-term interests, the field of social life a serious moral decline phenomenon. In recent years a number of listed companies disclosed the accounting fraud fraud case arising from the legislature, government, investors, creditors, the public accounting profession and the strong resentment of the person concerned, the reason for this, of course, is the serious deterioration of the environment because of accounting work required Through the legal system and strengthen supervision to improve the situation, but the accounting staff of the serious decline of professional ethics, professional ethics and even underground moral breakdown can not be ignored and the reasons for the phenomenon. Accounting professional ethics problems disrupt social and economic order, the very great harm to society, a serious impact on the development of the accounting profession, the credibility of the accounting profession are serious challenges. 
For today's accounting professional ethics must be a serious loss from the enterprise systems and internal controls, laws, regulations, and business leaders to enhance accounting professional ethics building, strengthen the accounting professional ethics training, accounting professional ethics education, accounting and so on their own these measures to Improve the quality of accounting and accounting staff as soon as possible so that the professional ethics of the accounting problems out of an awkward position. In this paper, the accounting profession, the moral content of China's accounting of the status of professional ethics, professional ethics of the accounting impact of factors and causes, strengthening the building of the importance of professional ethics, professional ethics to the significance of accounting issues such as a superficial analysis. Improve the moral training of accounting personnel and operational level is top priority, only accounting personnel with high ethical standards and strong operational level, to ensure the true integrity of accounting information to ensure that the market economy healthy and orderly development. Strengthen the accounting professional ethics in today's market economy is particularly important, so the staff engaged in accounting work must be strengthened accounting professional ethics of self-cultivation.
2008-09-16 回答
Any of the career has its professional ethics, any kind of professional ethics are the characteristics of their career. Accounting as a profession is no exception. In recent years business ethics and professional ethics have increasingly become the focus of public concern, "morality" the word in people's daily life is common and often use it to evaluate people's behavior as a standard, the accounting industry because it features In particular, the professional conduct for public concern. Now some units and individuals one-sided pursuit of local interests and individual interests, one-sided pursuit of practical interest, ignoring the overall and long-term interests, the field of social life a serious moral decline phenomenon. In recent years a number of listed companies disclosed the accounting fraud fraud case arising from the legislature, government, investors, creditors, the public accounting profession and the strong resentment of the person concerned, the reason for this, of course, is the serious deterioration of the environment because of accounting work required Through the legal system and strengthen supervision to improve the situation, but the accounting staff of the serious decline of professional ethics, professional ethics and even underground moral breakdown can not be ignored and the reasons for the phenomenon. Accounting professional ethics problems disrupt social and economic order, the very great harm to society, a serious impact on the development of the accounting profession, the credibility of the accounting profession are serious challenges. 
For today's accounting professional ethics must be a serious loss from the enterprise systems and internal controls, legal and business leaders to enhance accounting professional ethics building, strengthen the accounting professional ethics training, accounting professional ethics education, accounting and so on their own these measures to Improve the quality of accounting and accounting staff as soon as possible so that the professional ethics of the accounting problems out of an awkward position. In this paper, the accounting profession, the moral content of China's accounting of the status of professional ethics, professional ethics of the accounting impact of factors and reasons, to strengthen the building of the importance of professional ethics, professional ethics to the significance of accounting issues such as a superficial analysis. Improve the moral training of accounting personnel and operational level is top priority, only accounting personnel with high ethical standards and strong operational level, to ensure the true integrity of accounting information to ensure that the market economy healthy and orderly development. Strengthen the accounting professional ethics in today's market economy is particularly important, so the staff engaged in accounting work must be strengthened accounting professional ethics of self-cultivation.

最新回答 (3条回答)

木子 4级
2008-09-16 回答
如果是写论文,介绍你用google翻译,还不错,但是翻完以后要看看,有些翻得很强硬
R`. 4级
2008-09-16 回答
	
Any of the career has its professional ethics, any kind of professional ethics are the characteristics of their career. Accounting as a profession is no exception. In recent years business ethics and professional ethics have increasingly become the focus of public concern, "morality" the word in people's daily life is common and often use it to evaluate people's behavior as a standard, the accounting industry because it features In particular, the professional conduct for public concern. Now some units and individuals one-sided pursuit of local interests and individual interests, one-sided pursuit of practical interest, ignoring the overall and long-term interests, the field of social life a serious moral decline phenomenon. In recent years a number of listed companies disclosed the accounting fraud fraud case arising from the legislature, government, investors, creditors, the public accounting profession and the strong resentment of the person concerned, the reason for this, of course, is the serious deterioration of the environment because of accounting work required Through the legal system and strengthen supervision to improve the situation, but the accounting staff of the serious decline of professional ethics, professional ethics and even underground moral breakdown can not be ignored and the reasons for the phenomenon. Accounting professional ethics problems disrupt social and economic order, the very great harm to society, a serious impact on the development of the accounting profession, the credibility of the accounting profession are serious challenges.
For today's accounting professional ethics must be a serious loss from the enterprise systems and internal controls, legal and business leaders to enhance accounting professional ethics building, strengthen the accounting professional ethics training, accounting professional ethics education, accounting and so on their own these measures to Improve the quality of accounting and accounting staff as soon as possible so that the professional ethics of the accounting problems out of an awkward position. In this paper, the accounting profession, the moral content of China's accounting of the status of professional ethics, professional ethics of the accounting impact of factors and causes, strengthening the building of the importance of professional ethics, professional ethics to the significance of accounting issues such as a superficial analysis. Improve the moral training of accounting personnel and operational level is top priority, only accounting personnel with high ethical standards and strong operational level, to ensure the true integrity of accounting information to ensure that the market economy healthy and orderly development. Strengthen the accounting professional ethics in today's market economy is particularly important, so the staff engaged in accounting work must be strengthened accounting professional ethics of self-cultivation.
会计职业道德:	
Accounting professional ethics  
 建设:Construction
教育: 	
Education
建设教育:The building of education
2008-09-16 回答
Any of the career has its professional ethics, any kind of professional ethics are the characteristics of their career. Accounting as a profession is no exception. In recent years business ethics and professional ethics have increasingly become the focus of public concern, "morality" the word in people's daily life is common and often use it to evaluate people's behavior as a standard, the accounting industry because it features In particular, the professional conduct for public concern. Now some units and individuals one-sided pursuit of local interests and individual interests, one-sided pursuit of practical interest, ignoring the overall and long-term interests, the field of social life a serious moral decline phenomenon. In recent years a number of listed companies disclosed the accounting fraud fraud case arising from the legislature, government, investors, creditors, the public accounting profession and the strong resentment of the person concerned, the reason for this, of course, is the serious deterioration of the environment because of accounting work required Through the legal system and strengthen supervision to improve the situation, but the accounting staff of the serious decline of professional ethics, professional ethics and even underground moral breakdown can not be ignored and the reasons for the phenomenon. Accounting professional ethics problems disrupt social and economic order, the very great harm to society, a serious impact on the development of the accounting profession, the credibility of the accounting profession are serious challenges. 


For today's accounting professional ethics must be a serious loss from the enterprise systems and internal controls, legal and business leaders to enhance accounting professional ethics building, strengthen the accounting professional ethics training, accounting professional ethics education, accounting and so on their own these measures to Improve the quality of accounting and accounting staff as soon as possible so that the professional ethics of the accounting problems out of an awkward position. In this paper, the accounting profession, the moral content of China's accounting of the status of professional ethics, professional ethics of the accounting impact of factors and causes, strengthening the building of the importance of professional ethics, professional ethics to the significance of accounting issues such as a superficial analysis. Improve the moral training of accounting personnel and operational level is top priority, only accounting personnel with high ethical standards and strong operational level, to ensure the true integrity of accounting information to ensure that the market economy healthy and orderly development. Strengthen the accounting professional ethics in today's market economy is particularly important, so the staff engaged in accounting work must be strengthened accounting professional ethics of self-cultivation.



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