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会计职业道德建设存在于任何经济活动中,其好坏直接影响着一个单位的生存问题,本文从影响职业道德的因素及建设的途径、内容三个方面剖析会计人员的职业道德建设。
The construction of accounting occupation morality exists in any economic activities, its quality has a direct impact on the living problems of a unit. This paper analyzes the construction of professional ethics of accounting personnel from three aspects that affect the professional ethics and the ways and contents of the construction.