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文章阐述了职业道德、会计职业道德及会计职业道德建设的必要性,叙述了会计职业道德的内容,提出如何加强会计职业道德建设。
The article expounds the necessity of the construction of professional ethics, accounting professional ethics and accounting professional morals, describes the content of accounting professional morals and puts forward how to strengthen the construction of accounting professional morals.