Question

谢谢各位，翻译一下

摘要：
本文以会计职业道德为出发点，从会计职业道德建设的必要性；会计职业道德的现状
会计人员出现职业道德缺失的原因；加强会计职业道德的建设途径这四个大的方面作为突破口。深层次多角度的分析的目前会计行业职业道德的必要性。究其根源，剖析会计人员出现职业道德缺失的原因，并立足实际找到解决该问题的办法。通过加强会计人员对职业道德的思想认识、 加强企业内部管理，完善内部控制制度、 完善监督和奖励机制，确保会计人员遵守职业道德、设立完善的会计法律制度，加大处罚力度等手段从根本上解决会计职业道德缺失问题。

Answer 1

In this paper, starting from the accounting professional ethics from the necessity of the accounting professional ethics construction; The present situation of the accounting professional ethics
Accounting personnel to appear the lack of professional ethics; Strengthening the accounting professional ethics construction ways these four big field as a breakthrough. Deep analysis of the current accounting from the necessity of industry professional ethics. Investigate its roots, analyze the accounting personnel to appear the lack of professional ethics, and based on the actual find a solution to the problem. By strengthening the accounting personnel vocational moral ideological understanding, strengthen internal management, perfect the internal control system, improve the supervision and reward mechanism, ensure accounting personnel to abide by the professional ethics, establishing perfect accounting law of punishment system, enhance the means such as fundamentally solve the accounting professional moral failings problem.

Answer 2

Abstract: In this paper, the accounting professional ethics as a starting point, from the necessity of accounting professional ethics; accounting professional ethics of the situation there accountants reasons for the lack of professional ethics; to strengthen the construction of the accounting professional ethics means the four major aspects as a breakthrough. Depth analysis of multi-angle accounting profession is currently the need for professional ethics. Traced accounting personnel appear analysis of reasons for the lack of professional ethics, and based on the actual way to find a solution to the problem. Accounting personnel by strengthening the thinking and understanding of professional ethics, strengthen internal management, improve the internal control system, improve the monitoring and incentive mechanisms to ensure that accounting personnel comply with professional ethics, the establishment of a sound accounting legal system, increase penalties and other means to fundamentally Lack of resolve accounting ethics.