英语高手帮下忙哈！不要在线翻译的~

Accounting personnel of professional ethics, directly affects the quality of accounting function, accountant widespread accounting personnel fraud, false financial report issued, corruption, embezzlement, tax evasion such problems. Cause the distortion of accounting information, and thus affect the information users of accounting information distortion in decision-making, and accounting personnel vocational morality flaw is inevitable. In accounting fraud, accounting personnel is an unshirkable responsibility of morality and law, however, because the submissive position, accounting major responsibility accounting fraud incident in the major persons-in-charge of the entity. Under the market economy condition, should pay full attention to the accounting professional ethics construction, and ensure that the accounting personnel to provide reliable accounting information, to ensure a stable and fast development. Reviews Chinese accounting personnel quality, low knowledge of accounting foundation weak, aging, the problems of the accounting professional ethics for working environment and external legal environment and occupational moral education is not poor and weakening analysis based on strengthening accounting personnel, professional ethics construction necessity, To strengthen the accounting professional ethics learn, puts forward improving the mechanism and legal means to constrain Suggestions.

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 economic stability. Summary of accounting personnel in our country with lower quality, knowledge of aging, weak accounting basis, to explore the accounting practice professional ethics due to the external environment and the poor legal environment and poor education in professional ethics and weakening on the basis of an analysis of the accounting staff to enhance career the need for moral building; on how to strengthen the accounting professional ethics to strengthen learning and improve the mechanisms and legal means to be bound by a number of recommendations and so on.

Counts the jobholders occupational ethics the quality, affects directly the function of accounting display, accountant has the accounting personnel to cook the accounts generally, the writing up false financial report, the embezzlement bribe, evades taxes, diverts the government money and so on many questions.Causes the accounting information to distort, thus the influence information user's decision-making, the accounting information distortion and the accounting personnel occupational ethics flaw has the inevitable relation.Creates a false impression the aspect in accountant, the accounting personnel although has the morals and the legal liability which cannot be shirked, but, as a result of accountant's subordinate status, accountant creates a false impression the event the primary responsibility in unit's main people in charge.Under the market economy condition, must take accountant fully the occupational ethics the construction, guaranteed the accounting personnel provides the real reliable accounting information, the guarantee economy stable fast development.Summarized our country accounting personnel service quality to be low, obsolescence of knowledge, accountant foundation weak and so on questions, had inquired about accountant the occupational ethics because of were employed in the foundation which the environment and exterior legal environment not good as well as the occupational ethics education strength did not attenuate, analyzed strengthened the accounting personnel occupational ethics construction the necessity; How to strengthened accountant the occupational ethics to propose the enhancement study, the perfect mechanism as well as used the legal method restraint and so on certain suggestions.

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