Accounting professional ethics

Importance must be attached to two aspects to strengthen the construction of accounting professional ethics: first, to strengthen the self-quality construction of accountant;

必须从两方面着手加强会计职业道德建设：第一，加强会计人员自身素质建设。

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The second chapter describes the basic theory of accounting ethics, including ethics, accounting ethics, accounting professional ethics and ethical analysis of accounting activities.

第二章讲述了会计伦理的基本理论，包括伦理、会计伦理、会计职业道德以及会计活动的伦理分析。

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Therefore, we should strengthen the construction of accounting ethics, and improve the professional and ethical standards.

因此, 我们应该加强会计职业道德的建设, 提高会计人员的职业道德水平.

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A Discussion on Accounting Professional Ethics Education in Universities& Based on the Analysis of Fundamental Education Function

关于大学会计职业道德教育问题的探讨&基于教育基本功能的分析

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Accounting professional ethics is the code of conduct in its field as well as the accountants' responsibility and duty to the society.

会计职业道德既是会计人员在本行业职业活动中行为的规范，也是会计行业对社会应负的责任和义务。

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Therefore, to make a deep study on the state situation of our country's accounting professional ethics construction, to re-recognize and construct the accounting professional ethics in the transiting period is a very realistic and important issue.

因此，对当代我国会计职业道德建设的现状及其走向进行深入研究，重新认识和构建我国转型期的会计职业道德规范是一个非常现实而重要的课题。

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The fifth part puts forward to building the accounting professional ethics system.

第五部分探讨了解决会计职业道德缺失问题应从全面性上入手，并结合相关的调查问卷来进行论证，提出建立具有可操作性的会计职业道德体系。

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This article on the status of the accounting professional ethics issue as a thesis topic.

本文就会计职业道德的现状问题作为毕业论文选题.

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This whole new interpretation establishes the basic framework of our analysis. Based on this we grasp the particular connotation of professional ethics of accounting, and analyze its strongpoint and limitation of expression and realistic functions.

这种全新的阐释奠定了基本的分析框架，在此基础上得出了会计职业伦理的独特内涵，并分析了其表达长处、局限性及现实功用。

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The scandals Zhengbaiwen and Yinguangxia have aroused public attention to regulating accounting professional ethics.

“郑百文”、“银广厦”等事件的出现,使会计职业道德规范问题提上了议事日程.

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Accounting teachers 'professional ethics, especially for the integrity problems became much more important in teachers' professional development.

会计教师的职业道德，尤其是诚信问题在教师专业发展上就显得尤为重要。

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With the construction and the continuous implementation of market economy system, the construction of accounting professional ethics lags behind, and the evaluation methods of accounting professional ethics are not perfected.

相对于市场经济体制的建立和不断完善，我国会计职业道德建设呈现出相对滞后的局面，且对会计职业道德评价的方法也相当不完善。

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