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本文论述了规范和重塑会计人员职业道德的必要性,分别从会计道德环境的会计道德主体两个角度提出了会计职业道德重塑的措施。
This article discusses the necessity of standardizing and reshaping the professional ethics of accountants, and puts forward the measures of reshaping the accounting ethics from the perspectives of accounting ethics in the accounting ethical environment.