英语翻译从会计职业道德的含义和基本特征出发,阐述了会计职业道德规范的含义及其内容,探讨了会计人员职业道德出现的问题：会计人员职业道德意识薄弱,会计丧失诚信及违背职业道德,屈从领导压力、被动作假等.对会计人员职业道德建设提出了建议：加强会计规划规范与会计行为规范、建立有效的内部控制制度和完善会计监督机制、树立正确的纳税意识、加大奖惩制度等.,关键词：职业道德；职业道德规范；诚信建设

From the meaning of the accounting professional ethics and basic features, expounds the meaning of the accounting professional ethics and its contents, discusses the accounting personnel professional moral the problems: accounting personnel professional moral consciousness weak, accounting and credit loss against professional ethics, leading to pressure, passive false, etc. To accounting personnel professional ethics construction put forward the Suggestions: strengthen accounting planning standards and norms, and establishing an effective accounting behavior of the internal control system and perfect the accounting supervision mechanism, sets up the correct awareness to pay tax increase, rewards and punishment system, etc

From the meaning and the basic characteristics of the accounting professional morality, to expounded the meaning and content of the accounting professional morality norm, discusses the problem of professional morality of the accounting personnel: a weak awareness of accountants' professional morality, the accounting loss of credibility and integrity and breach of professional morality, and submitted to the pressure from leadership, passively false and so on. Provide suggestion to the accounting professional morality construction: to enhance accounting planning norms and accounting behaviour norms, to establish the effective internal control regulations and improve the accounting supervision mechanisms, set up the correct tax awareness, increase the reward and punishments system.
Key words: professional morality; professional morality norm; credibility and integrity constructive

From the meaning and the basic characteristics of the accounting professional morality,to expounded the meaning and content of the accounting professional morality norm,discusses the problem of profes...