英语翻译中文摘要反观我国的会计职业道德现状,尽管经过多年的整顿和建设,却依然令人担忧.职业道德的发展一般经历放纵、顺从和

英语翻译
中文摘要
反观我国的会计职业道德现状,尽管经过多年的整顿和建设,却依然令人担忧.职业道德的发展一般经历放纵、顺从和自悟三个阶段.我国的多数学者认为,目前我国的会计职业道德总体上还处于放纵阶段,会计及相关人员遵守会计职业道德的自觉性较差,会计职业判断能力很弱,强化会计职业道德建设的措施不够有力,会计德治与会计法治的结合很不到位,会计道德规范对会计法律规范和会计技术规范起不到支持和保障作用,无法适应会计诚信化的发展趋势.
随着我国市场经济体系的日益完善,市场化程度的不断提高,对会计的诚信要求将进一步加强.因此,每一个会计工作者和相关人员都必须适应会计诚信化的发展趋势,自觉行动起来,从自我做起,从小事做起,不断提高自己的职业道德水准和道德决策能力,为会计行业的诚信化建设做出应有的贡献.当前需要研究和解决的问题是：一是会计诚信的社会性及实现途径；二是如何培育和提高会计人员及相关人员的职业道德水准；三是如何处理会计德治与会计法治的关系；四是如何强化会计职业道德教育等

When back and comparing with the current situation of professional ethics among the accountants in our country,it is still very worrying despite years of consolidation and construction.The development of professional ethics,generally,will experience indulgence,submission and self-acknowledgement these three stages.Most of the scholars in our country think that the overall situation of the accounting ethics of out country is still at the first stage,which is indulgence.There are multiple existing problems among the accountants:relatively under-level self-consciousness to follow the professional ethics,poor judgement,ineffective measure to strengthen the construction of accounting professional ethics,the poor combination of different types to manage the accounting,morally and legally; moreover,the regulation of the accounting morality and accounting technology regualtion can't support the professional ethics and offer noting to let it function healthily,not being able to adjust the trend of the change of the accounting world.
Along with the gradual completion of our country's market economy and the improvement in marketability,honesty in the accounting will be more strengthened.Therefore,every accountant and related people have to adjust to the trend of change in the accounting development as everyone should become self-consciousness to upgrade oneself's morality and judgement for the professional ethics,in order to make contribution to solidify honesty in accounting.The current problems which are need to be researched and solve are as follow:firstly,the sociality and the metond of realization of honesty in accounting; secondly,howto educate those accountants and related people to willingly upgrade their morality; thirdly,how to balance relationship of morally and legally managing the accounting; and last but not least,how to strengthen the education of accounting ethics professional and so on.
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翻译完了,谢谢楼主信任.
希望队楼主有帮助.