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本文从加强会计人员的职业道德的重要性和紧迫性入手,通过五个方面下功夫,阐述了新形势下加强会计人员职业道德建设的对策。
This article starts from the importance and urgency of strengthening accountants ’professional ethics, and through five efforts, elaborates the countermeasures to strengthen accountants’ professional ethics under the new situation.