【正文】 m nothing if not that! In his text he expounds on the idea that one must give their life a purpose. And that is the true topic of this entry. These last four years have been so easy: teach for a grand total of six hours a week, and the rest of my time is mine. Since I39。s cultural foray overseas, has been widely panned by its home audience. Retitled Empresses in the Palace, the American version has been shortened from its original 76 episodes at 45 minutes each, to six 90minute episodes. The quick pacing threw off many native viewers, who are accustomed to a more leisurely daytimesoapstyle narrative rhythm. (Chinese TV stations would run two or three episodes every day.) I did not finish the fulllength version and found the truncated one not difficult to follow. What39。t help but sing the folk songs, Nasun says. The vastness of Inner Mongolia and the lack of entertainment options for people living there, made their lives lonely. The nomadic people were very excited about our visits, Nasun recalls. We didn39。財(cái)經(jīng)法規(guī)與會計(jì)職業(yè)道德[M].北京：經(jīng)濟(jì)科學(xué)出版社，2008。切實(shí)增強(qiáng)從業(yè)人員自省、自律、自重意識是培育、提高道德素質(zhì)的重要環(huán)節(jié)。凈化環(huán)境，不是光靠會計(jì)職業(yè)界的努力能做到的，而要依托于社會各方面的變革與協(xié)調(diào)，尤其是應(yīng)與法律、各行各業(yè)的職業(yè)道德同步，才能建設(shè)好會計(jì)職業(yè)道德。5. 培育良好的會計(jì)誠信環(huán)境：要更好地建設(shè)會計(jì)誠信，必須努力創(chuàng)造良好的會計(jì)誠信氛圍，培育會計(jì)誠信環(huán)境?！　∫勒铡吨腥A人民共和國刑法》等法規(guī)判決如下：判處陳某有期徒刑3年，緩刑5年，并處沒收財(cái)產(chǎn)2萬元?！　〗?jīng)審理查明，2004年2月至2006年5月期間，陳某利用其擔(dān)任電子廠財(cái)務(wù)會計(jì)，負(fù)責(zé)該廠員工工資計(jì)算和發(fā)放的職務(wù)之便，使加大的金額劃撥到自己的工資賬戶及弟弟和男友的賬戶上。法院依法組成合議庭，公開開庭審理此案，陳某到庭參加了訴訟。另外主管財(cái)務(wù)的負(fù)責(zé)人和財(cái)務(wù)人員相勾結(jié)大肆侵吞國家資產(chǎn)的也不少見，例如，棗莊市造船廠原廠長蔡某某和該廠會計(jì)孫某合伙貪污案，他們相互勾結(jié)，隨身攜帶單位公章、財(cái)務(wù)專用章，打著國有企業(yè)的旗號，大肆騙取銀行信用，侵吞金融資產(chǎn)，供二人玩樂享受；臺兒莊區(qū)農(nóng)業(yè)發(fā)展銀行行長趙某某、副行長孫某、魏某與本行會計(jì)科科長辛某相勾結(jié)，將我區(qū)糧食系統(tǒng)、棉花加工企業(yè)支付的上千萬元利息，采取收入不記賬或做假賬的方法，將上千萬元利息收入非法轉(zhuǎn)出，用于違規(guī)購置（配置超標(biāo)轎車）、私分、揮霍，給國家財(cái)產(chǎn)造成巨大損失。2. 學(xué)習(xí)能力和適應(yīng)能力：隨著市場的發(fā)展，企業(yè)財(cái)務(wù)會計(jì)電算化和ERP、MIS等系統(tǒng)的推廣應(yīng)用，對會計(jì)人員的學(xué)習(xí)能力和適應(yīng)變化的能力提出了更高要求。 利用現(xiàn)行會計(jì)法規(guī)不配套、不完善，對會計(jì)信息進(jìn)行操縱調(diào)整，以達(dá)到偷漏國家稅收，獲取不義“經(jīng)濟(jì)利益”。市場經(jīng)濟(jì)的基礎(chǔ)和生命線的信用觀念的認(rèn)識依然十分淡薄。（2） 會計(jì)職業(yè)道德觀念淡薄不少會計(jì)人員缺乏職業(yè)理想和敬業(yè)精，總認(rèn)為自己平時(shí)工作忙，事情多，不關(guān)注、不學(xué)習(xí)會計(jì)法規(guī)，更談不上遵紀(jì)守法，依法辦事了。會計(jì)的重要性相信大家都明白，會計(jì)部門在各類企業(yè)中也成為最重要的部門之一。 職業(yè)道德；問題。2. 從業(yè)人員對會計(jì)倫理的理解程度總體不高除了極少數(shù)人認(rèn)為會計(jì)倫理“不重要，可忽略”和“不清楚”外，多數(shù)人承認(rèn)倫理道德對企業(yè)有重要性，會計(jì)倫理道德的重要性得到共識，但對會計(jì)倫理的理解程度總體不高。而有關(guān)部門每年都要進(jìn)行稅收財(cái)務(wù)物價(jià)檢查，因其經(jīng)常性、規(guī)范性以及廣度、深度、力度不夠，也不能給單位內(nèi)部會計(jì)監(jiān)督提供有力支持，進(jìn)而難以形成有效的監(jiān)督機(jī)制。因此，加強(qiáng)會計(jì)職業(yè)道德教育已勢在必行。3. 缺乏會計(jì)信息公開制度。良好的語言表達(dá)、邏輯思維和待人熱情周到也是會計(jì)人員的基本素質(zhì)要求。相反，上市公司會計(jì)信息嚴(yán)重失真的案件還時(shí)有發(fā)生。公訴機(jī)關(guān)就其指控的事實(shí)提供了電子廠責(zé)任人的陳述、證人證言、辨認(rèn)筆錄、司法會計(jì)鑒定等證據(jù)。陳某無視國家法律，身為公司財(cái)務(wù)人員，利用職務(wù)上的便利，將本單位財(cái)物非法占為己有，數(shù)額巨大，其行為已構(gòu)成職務(wù)侵占罪。3. 加強(qiáng)對單位領(lǐng)導(dǎo)、會計(jì)人員誠信教育，提高會計(jì)隊(duì)伍整體素質(zhì)：目前，可以利用會計(jì)人員繼續(xù)教育制度來強(qiáng)化會計(jì)人員誠信教育，建議擴(kuò)大教育范圍，單位主要領(lǐng)導(dǎo)也應(yīng)參加會計(jì)誠信教育，以推進(jìn)會計(jì)誠信化建設(shè)。通過中介服務(wù)機(jī)構(gòu)和證券交易所的工作,對會計(jì)信息的監(jiān)督做到事前預(yù)防,同時(shí)加強(qiáng)證監(jiān)會的全面監(jiān)控能力,對出現(xiàn)的重點(diǎn)事件和重大情況進(jìn)行迅速和有力的調(diào)查處理,涉及違規(guī)的,一經(jīng)查實(shí),要做出嚴(yán)厲的查處。德治必須與法治聯(lián)系起來，互相促進(jìn)。實(shí)行有計(jì)劃的會計(jì)輪崗制度，有利于加強(qiáng)會計(jì)工作的內(nèi)部監(jiān)督，在會計(jì)機(jī)構(gòu)內(nèi)部形成換崗交接清查的內(nèi)部檢查和牽制機(jī)制，防止貪污腐化行為的出現(xiàn)；有利于提高全體會計(jì)人員的業(yè)務(wù)素質(zhì)，使他（她）們能掌握多種崗位技能，促使本單位會計(jì)管理水平的整體提高；還有利于調(diào)動(dòng)會計(jì)人員的工作積極性和創(chuàng)造性，通過接觸不同內(nèi)容和形式的業(yè)務(wù)崗位，激發(fā)會計(jì)人員創(chuàng)造和提出業(yè)務(wù)工作的新思路和新思想。s Shaanxi province pass through a stop on the ancient Silk Road, Gansu39。s Poly Theater. Their show, titled Ulan Muqir on the Grassland, depicted the history and development of the art troupe. Being from the region allowed me to embrace the culture of Inner Mongolia and being a member of the troupe showed me where I belonged, Nasun, the art troupe39。s own path. He urges the reader to find rectitude and lead a moral life. He professes that, only by being self reliant, as opposed to relying on the government and being dictated to by society, can one begin leading a decent and purposeful life. He avers that such a life is the only life worth living. I agree with him. This essay was written during a time of social upheaval in America, and it is rather odd that Emerson authored it, as he was a part of the upper crust of society at the time. It just so happened that he looked around him, at the indolence and the wantonness of the people in his circle。 work lives easier, but I simply could not digest the fact that that was my sole purpose in life. With no family to support, I was the sole beneficiary of my employment: the paycheck, the benefits, the incentives and the rewards were mine alone.