This paper.
在經濟正在飛速發展的當今社會，會計作為壹個企業、單位從事會計工作的專業技術人員，扮演著越來越重要的角色。
In economy is the rapid development of today's society, the unit of accounting as a business, professional and technical personnel engaged in accounting work, and play an increasingly important role.
會計工作涉及社會經濟生活各方面，經濟與社會事業越發展，財會工作就越重要，加強會計職業道德建設也變得尤為重要。
Accounting work involved in social economic life in all aspects, the more economic and social undertakings development, the more important accounting work, strengthen accounting professional ethics construction has become particularly important.
因為會計人員在實際工作中負有重要作用，要做好本單位的會計工作，就必須具備良好的職業道德，以維護單位的合法權益，促進單位加強經營管理，從而提高本單位的經濟效益。
Because the accounting personnel have important role in the practical work, to do the accounting work of this unit, you must have good professional ethics, in order to safeguard the legitimate rights and interests of units and promote units to strengthen management, to improve the economic benefits of the unit.
然而會計信息失真等問題卻既是老生常談又是近幾年最熱門的話題。
Distortion of accounting information, however, is both a truism and the hottest topic in recent years.
人們在追究會計信息失真各種原因時，其中有壹點基本上達成***識，即會計職業道德滑坡是壹個十分重要的因素。
When people is investigated for various reasons of accounting information distortion, which have basically reached a consensus, the accounting professional ethics landslide is an important factor.
本文介紹了會計職業道德的主要內容及其特征，並通過對會計職業道德缺失的原因以及危害的分析，論述了加強會計職業道德建設的重要性及對策。
This paper introduces the main content of the accounting professional ethics and its characteristics, and through to the lack of accounting professional ethics as well as the hazard analysis, expounds the importance to strengthen the accounting professional ethics construction and countermeasures.
會計職業道德建設需要社會各方面的支持和配合，希望能夠***同創造出壹個和諧美好的社會環境。
The accounting professional ethics construction needs support and cooperation from all sectors of society, to jointly create a harmonious happy social environment.