会计职业道德翻译

(Abstract) This article is an analysis on the current situation and causes for immorality in accounting firms of the country, and a proposal of measures for developing morality in the accounting field.(Keywords) Accounting morality Analysis on current situation measures for development

The accounting professional ethics, is accounting personnel in accounting affairs correctly handle the relationship between economic behavior, which combined accounting personnel engaged in accounting work should follow moral standards. "Do not do false account" is accounting practitioners of the basic professional ethics and the code of conduct. This means that the accounting industry itself nature all accounting personnel must take the good faith as this, integrity as heavy, follow standards, do not do false account, and ensure that the accounting information is true, and reliable. Because of accounting industry has it that the good faith, the real, reliable professional essence, to acquire social trust and praise. Nowadays, with the rapid development of economy, management work more and more important, especially the accounting information more and more be the decision makers, investors, creditors, enterprise managers accounting information to users, it became the government department concerned for an important basis for decision-making. But at the same time, accounting fraud, the accounting information distortion phenomenon also more and more serious, almost became a more widespread phenomenon. Accounting field, serious problems to interfere with the normal social and economic order or harm the state and the social public benefit.

Accountant occupational ethics, is the accounting personnel in business processes between correctly the human and the human in accountant the economical relations behavior standards sum total, namely the accounting personnel is engaged in the moral standard which the accountancy should follow.The accounting personnel occupational ethics level height relates the socialist market economy order the healthy development, strengthens accountant the occupational ethics, must build the good moral atmosphere, improves the accounting personnel quality, consummates the accounting personnel occupational ethics standard, establishes perfect accountant the occupational ethics the restraint and the surveillance mechanism, implements accountant the occupational ethics and the perfect legal laws and regulations unifies.This article direct-viewing description accountant occupational ethics present situation, earnest analysis accountant occupational ethics reason, proposed how strengthens Accountant the occupational ethics measure [onlinetranslation]