英语高手帮下忙哈!不要在线翻译的~

来源:百度知道 编辑:UC知道 时间:2024/09/21 15:36:34
会计从业人员职业道德的好坏,直接影响到会计职能的发挥, 会计界普遍存在会计人员造假账,出具虚假财务报告,贪污受贿,偷税漏税,挪用公款等诸多问题。导致会计信息失真,从而影响信息使用者的决策,会计信息的失真与会计人员职业道德的缺失有着必然的联系。在会计造假方面,会计人员虽然有着不可推卸的道德与法律责任,但是,由于会计的从属地位,会计造假事件的主要责任还是在单位的主要负责人。在市场经济条件下,应当充分重视会计职业道德的建设,保证会计人员提供真实可靠的会计信息,保证经济稳定快速发展。综述了我国会计人员业务素质较低,知识老化,会计基础薄弱等问题,探寻了会计职业道德因从业环境和外部法律环境不佳以及职业道德教育不力而弱化的基础上,分析了加强会计人员职业道德建设的必要性;对如何加强会计职业道德提出了加强学习、健全机制以及用法律手段约束等若干建议。
不用在线翻译哈

Accounting practitioners of good and bad work ethic, a direct impact on the accounting functions of the play, the accounting profession accounting personnel widespread false accounting, false financial reporting, embezzlement, bribery, tax evasion, embezzlement and other problems. Lead to distortion of accounting information, thus affecting the user's decision-making information, distortion of accounting information and accounting staff have a lack of professional ethics necessary link. In the accounting fraud, the accounting staff unshirkable Despite the moral and legal responsibility, but, because of the subordinate status of accounting, accounting fraud is the primary responsibility for the incident in the unit is principally responsible. In a market economy, should pay adequate attention to the construction of the accounting professional ethics to ensure that accounting personnel to provide true and reliable accounting information, and ensure the rapid development of economi