论若何提高管帐人员本质增强职业品行教化（国外英文资料）.docVIP

论如何提高会计人员素质加强职业道德修养（国外英文资料） How to improve the quality of the accountant In this era of rapid development, the social rapid economic progress, has gradually established a accounting work in our country to adapt to the socialist economic development and international accounting convention coordinate system of unified accounting system. Provided by the accounting information has become managers, investors, creditors and government departments to improve the operation and management, evaluation of the investment decision-making of the financial position, the basis. High quality accounting personnel are the necessary conditions for the sustainable, stable and healthy development of the economy. The role of accounting in economic management is also increasingly important. But there are some problems in current accounting work, such as false accounting, information distortion, order, and so on, seriously affected the social and economic order and the functions of accounting, the particular accounting personnel and even on the path of the just. Therefore, improving the professional quality of the accountant and strengthening the professional moral culture has reached the point of urgency, becoming an urgent problem. This problem is discussed as follows. With the development of reform and opening-up and the deepening of the socialist market economy, strengthen accounting personnel professional ethics and code of conduct of accomplishment, it is particularly important to improve the accounting personnel overall quality. Professional ethics is the code of conduct that practitioners should observe in their professional activities, and also the responsibility and obligation of the practitioners to the society. Below, I discuss how to improve the professional ethics of the accountant to discuss some experiences and opinions, which can arouse the sympathy of the colleagues. The meaning and characteristics of an accounting work ethic (1) the meaning of the accounting professional