外文翻譯---探討我國注冊會計師職業(yè)道德問題-會計審計(已改無錯字)
2023-07-06 09:39:09 本頁面
【正文】 , reputable firm to promote bigger and stronger, the creation of brand firms。 we should be partnership firm, strict control of the new firm. In conclusion, due to China39。s current lack of professional ethics of CPA is a period of economic restructuring in a particular phenomenon, in order to get rid of the auditing profession39。s ethical dilemma, we must accelerate our pace of building the law of Certified Public Accountants, improve the audit market supervision mechanism, cleanse the Audit Environment , regulate the audit firms and certified public accountants conduct of registered accountants in China39。s socialist market economy to really play its role of escort. 會計職業(yè)道德的現(xiàn)狀和發(fā)展 隨著市場經(jīng)濟(jì)深入發(fā)展，會計行業(yè)作為市場經(jīng)濟(jì)活動中一項重要職業(yè)，提供會計信息或鑒證服務(wù)，其質(zhì)量的好壞直接影響著經(jīng)營者、投資人和社會公眾的利益，進(jìn)而影響整個社會經(jīng)濟(jì)秩序。各區(qū)財政部門要高度重視，加強(qiáng)學(xué)習(xí)，深刻理解我國會計職業(yè)道德建設(shè)的歷史和現(xiàn)狀、會計職業(yè)道德規(guī)范體系、加強(qiáng)和改進(jìn)會計職業(yè)道德建設(shè)的途經(jīng)和方法等，充分認(rèn)識新形勢下加強(qiáng)會計職業(yè)道德建設(shè)的重要意義，切實把會計職業(yè)道德建設(shè)當(dāng)作一項重要工作來抓緊、抓好。要在全市范圍內(nèi)營造 “愛崗敬業(yè)、誠實守信、廉潔自律、客觀公正、堅持準(zhǔn)則、提高技能、 參與管理、強(qiáng)化服務(wù) ”等會計職業(yè)道德意識和觀念，重視會計工作，關(guān)心會計人員，積極倡導(dǎo)良好的會計風(fēng)氣和誠實守信的社會風(fēng)氣，積極推動我市會計工作質(zhì)量和會計信息質(zhì)量的提高，樹立良好的會計職業(yè)道德風(fēng)尚。 會計人員職業(yè)道德是會計人員在會計工作中應(yīng)當(dāng)遵循的與其特定職業(yè)活動相適應(yīng)的行為規(guī)范。會計職業(yè)道德要求會計人員在其工作中正確處理人與人之間、個人與社會之間關(guān)系的行為規(guī)范和準(zhǔn)則。它體現(xiàn)了社會主義經(jīng)濟(jì)利益對會計工作的要求，是會計人員在長期實踐中形成的。由于受到利益的驅(qū)動，會計造假、會計信息失真的現(xiàn)象越來越嚴(yán)重，幾乎成為一種 較為普遍的現(xiàn)象，嚴(yán)重干擾了正常的社會經(jīng)濟(jì)秩序，損害了國家和社會公眾利益。本文分析了我國會計職業(yè)道德的現(xiàn)狀及原因，認(rèn)為關(guān)鍵應(yīng)從加強(qiáng)政治學(xué)習(xí)，提高對會計職業(yè)道德建設(shè)重要性的認(rèn)識；加強(qiáng)職業(yè)道德教育，增強(qiáng)財會人員的使命感；建立監(jiān)督機(jī)制，依法管財；建立會計崗位輪換制度，保證會計工作質(zhì)量；建立健全選拔和激勵約束機(jī)制 ,提高會計人員業(yè)務(wù)素質(zhì)；堅持常抓不懈，重視職業(yè)道德建設(shè)等途徑努力。 會計職業(yè)道德是隨著社會分工的出現(xiàn)而形成和發(fā)展起來的，是同職業(yè)聯(lián)系在一起的。會計職業(yè)道德雖然屬于意識形態(tài)的范疇，作為社會道德建設(shè)的一個組成部 分，是完善社會道德體系的重要方面，是先進(jìn)文化建設(shè)的重要內(nèi)容。當(dāng)前左右財會工作質(zhì)量和市場經(jīng)濟(jì)秩序的關(guān)鍵因素是會計職業(yè)道德建設(shè)嚴(yán)重滯后，因此強(qiáng)化會計職業(yè)道德建設(shè)是建立社會主義市場經(jīng)濟(jì)秩序和樹立會計行業(yè)公信力的迫切需要。本文共分三個部分，試從我國會計職業(yè)道德規(guī)范的內(nèi)容及基本特征出發(fā)，探討會計職業(yè)道德建設(shè)的必要性，即加強(qiáng)會計職業(yè)道德建設(shè)是社會主義市場經(jīng)濟(jì)健康發(fā)展的需要、加強(qiáng)會計職業(yè)道德建設(shè)是會計行業(yè)生存發(fā)展的需要。從而分析我國會計職業(yè)道德現(xiàn)狀表現(xiàn)，究其原因：即認(rèn)識誤區(qū)、利益驅(qū)動、從眾心理、教育弊端及監(jiān)督不力。并重點 從六個方面闡述會計職業(yè)道德建設(shè)的途徑：改善會計環(huán)境 ；從會計人員自律抓起，學(xué)校與社會共抓會計職業(yè)道德教育；選拔優(yōu)秀會計人才，建設(shè)高素質(zhì)的會計隊伍；財政部門加強(qiáng)協(xié)調(diào)，繼續(xù)推行完善會計委派制；建立和健全會計法規(guī)體系， “法、范 ”結(jié)合，加大執(zhí)法力度；健全監(jiān)督機(jī)制，建立會計職業(yè)道德評價體系。 Present Status and Development of Accountant occupation morals Wikil Kwak, David Jung Review of finance and accounting Volume 69 Number 9 Sep 2020 With the deepening development of the market economy, as an important vocation in the market economic activities, the account vocation provides account information or authentication services, that its quality is good or bad has a direct impact on the operators, investors and the public interest, even the entire socioeconomic order. District financial departments should attach great importance , strengthen learning, deeply understand the history and current situation of our account ethics building , the account vocation ethics system, strengthen and improve the building via accounting ethics and methods, fully understand the important sense of strengthening the account vocation ethics under the new situation, make account ethics as an important task to speed up the building, well. In the context of creating a love their work, honesty, trustworthiness, honesty and selfdiscipline, and impartial, uphold guidelines, improve skills, participation in management, enhance service, accounting ethics awareness and concepts, to accounting, accounting officers concerned, and actively promote good accounting practice and the social atmosphere of honesty and trustworthiness. actively promote the quality of our accounting and accounting information quality, a good accounting career morality. Accountant occupation morals39。 is an accountant should follow in the accountancy the work of and it particular mutu
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