英语翻译甚少提词的前国务院朱镕基总理在视察上海国家会计学院时,挥毫写下了语重心长的四字校训“不做假账”,这充分体现了党和

英语翻译
甚少提词的前国务院朱镕基总理在视察上海国家会计学院时,挥毫写下了语重心长的四字校训“不做假账”,这充分体现了党和国家领导人对财会人员职业道德建设的高度重视,同时也是对全国财会工作者提出的警训.为此,本人将以关于会计职业道德的探讨作为毕业论文选题.文章的框架主要是分四部分来阐述,首先,从概念、特征和要求几个方面,对会计职业道德的有关内容进行了简单介绍,然后主要根据审计署2001-2004年各年度审计报告所揭示出来的问题,列举了会计职业道德失范的表现,接着从利益驱动、会计制度的局限性、失信成本低、监督体系和监督机制不健全几个方面分析了其原因,最后,着重从以下六个方面提出了加强会计职业道德建设的对策建议：健全相关法律法规,强化法制监管；培育良好的会计诚信环境；建立会计人员诚信档案；深入开展会计职业道德教育；加大对违反会计职业道德行为的打击力度；建立会计岗位轮换制度,推行会计委派制.

The State Council Premier Zhu Rongji rarely mentioned the word before the inspection of Shanghai National Accounting Institute, wrote a brush sincere words and earnest wishes four word motto " do not falsify accounts", which fully reflects the party and state leaders of the accountant occupation morals construction seriously highly, but also to the accounting workers made the police training. To this end, I will be on accounting occupation morals of as a thesis topic. The frame is mainly consists of four parts to elaborate, first of all, from the concept, characteristics and requirements of several aspects, to accountancy occupation morals of the related content to carry on the simple introduction, and then mainly according to the Audit Commission 2001-2004 year the annual audit report revealed problems, enumerates the accounting occupation morals, then from the interest drive, limitation of accounting system, low cost of breaking faith, supervision system and supervision mechanism is not sound in several aspects analyzes the causes, finally, emphasize from the following six respects put forward to strengthen the accounting occupation morals construction suggestions: perfect related laws and regulations, strengthening legal supervision; cultivate good integrity of the accounting environment; establishing accounting personnel file integrity; carry out occupation moral education of accounting; accounting occupation morals behavior to violate the increase blow strength; establish accounting job rotation system, the implementation of the accountant appointing system.