英语翻译会计人员职业道德与自律机制研究摘要：加强会计职业道德教育,重塑会计职业道德自律机制是构建诚信为本的市场经济秩序的

英语翻译
会计人员职业道德与自律机制研究
摘要：加强会计职业道德教育,重塑会计职业道德自律机制是构建诚信为本的市场经济秩序的迫切任务.从会计职业道德的特征和作用出发,总结在如今自律机制不完善的条件下道德缺失的表现：1、会计职业道德观念淡薄,弄虚作假2、屈从领导压力,被动作假3、在利益的诱惑下无视法律4、财会业务水平偏低,缺乏钻研业务精神,从而对加强会计人员职业道德教育,构建自律机制的对策：1、加强道德素质修养,夯实自律建设的基础2、刻苦钻研会计业务技术,在实践中加强自律建设3、提高领导干部的道德修养,构筑自律建设的平台4、健全法律法规体系,切实强化自律建设5、加强监督工作,完善自律建设的保障机制等措施做出粗浅的讨论.
关键词：会计职业道德；自律机制；会计人员

Accounting personnel vocational ethics and self-discipline mechanism research Abstract:strengthening the accounting professional ethics education,and reshape the accounting professional moral self-discipline mechanism is the construction of good faith as this order of the market economy is the urgent task.From the accounting professional ethics based on the character and function,and summarizes now self-discipline mechanism imperfect conditions moral failings performance:1,the accounting profession morality weak,deception,yielding leadership pressure,2 false 3,in the interests of passive below the temptation of ignoring the law 4,accounting business level is low,lack of studying business spirit,so to strengthen accounting personnel professional moral education,construct the self-discipline mechanism countermeasures:1,strengthen the moral character accomplishment,strengthen self-discipline construction foundation 2,assiduously accounting business technology,in practice,strengthen self-discipline,improving the construction 3 leading cadres,construct moral self-discipline construction platform 4,perfect legal laws and regulations,conscientiously strengthen the discipline construction 5,strengthening supervision,perfecting the self-discipline construction guarantee mechanism of measures to superficial discussion.Keywords:accounting professional ethics,Self-discipline mechanism; Accounting personnel