Question

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摘要：会计职业道德是指在会计职业活动中应遵循的、体现会计职业特征、调整会计职业关系的职业行为准则和规范。会计行业作为市场经济活动的一个重要领域，它直接关系到国家政策的贯彻执行，也关系到各种会计行为的规范。因此，会计人员应拥有高水准的职业道德。它既是会计工作要遵守的行为规范和行为准则，也是衡量一个会计工作者工作好坏的标准。随着社会主义市场经济的逐步建立，会计工作人员弄虚作假以至会计信息失真导致经济损失的现象时有发生，会计工作遇到了许多新的挑战。本文结合当前会计人员职业道德存在的现状，从加强会计人员职业道德建设的角度进行了初步的思考和探索

Answer 1

Abstract: the accounting professional ethics is to point to in the accounting professional activities should be followed in the accounting professional characteristics, and reflects the adjustment of accounting professional relations professional behavior standards and specifications. Accounting industry as a market economy activity, it is an important field directly related to the implementation of state policies, but also related to various accounting behavior standard. Therefore, accounting personnel shall have high level of professional ethics. It is both accounting work to keep codes of conduct and actions standard, is the measure of a good accounting workers work of the standard. Along with the socialist market economy, the gradual establishment of accounting personnel fraud that the accounting information distortion caused economic losses of accounting work frequently occurred, met with many new challenges. Combining with the current accounting personnel professional moral existence situation, strengthening the accounting personnel from the Angle of professional ethics construction has conducted the preliminary thought and exploration

Answer 2

英文：The accounting professional ethics is to point to in the accounting professional activities should be followed in the accounting professional characteristics, and reflects the adjustment of accounting professional relations professional behavior standards and specifications. Accounting industry as a market economy activity, it is an important field directly related to the implementation of state policies, but also related to various accounting behavior standard. Therefore, accounting personnel shall have high level of professional ethics. It is both accounting work to keep codes of conduct and actions standard, is the measure of a good accounting workers work of the standard. Along with the socialist market economy, the gradual establishment of accounting personnel fraud that the accounting information distortion caused economic losses of accounting work frequently occurred, met with many new challenges. Combining with the current accounting personnel professional moral existence situation, strengthening the accounting personnel from the Angle of professional ethics construction has conducted the preliminary thought and exploration

Answer 3

Accounting Ethics is the activity in the accounting profession to be followed, reflecting the characteristics of the accounting profession, the accounting profession to adjust the relationship between professional codes of conduct and norms.The accounting profession as the market an important area of economic activity, it is directly related to the implementation of national policies, but also to the norms of various accounting practices.Therefore, the accountants should have a high standard of professional ethics.It is the behavior of accounting to comply with norms of behavior, but also measure the quality of work of an accounting standard workers.With the gradual establishment of a socialist market economy, and even fraudulent accounting staff accounting information distortion phenomenon caused economic losses have occurred, accounting encountered many new challenges.In this paper, there is the current accounting status of professional ethics, accountancy professional ethics from the perspective of building a preliminary reflection and exploration.

Answer 4

会计职业道德是指在会计职业活动中应遵循的、体现会计职业特征、调整会计职业关系的职业行为准则和规范。会计行业作为市场经济活动的一个重要领域，它直接关系到国家政策的贯彻执行，也关系到各种会计行为的规范。因此，会计人员应拥有高水准的职业道德。它既是会计工作要遵守的行为规范和行为准则，也是衡量一个会计工作者工作好坏的标准。随着社会主义市场经济的逐步建立，会计工作人员弄虚作假以至会计信息失真导致经济损失的现象时有发生，会计工作遇到了许多新的挑战。本文结合当前会计人员职业道德存在的现状，从加强会计人员职业道德建设的角度进行了初步的思考和探索