求关于道德的 英文歌曲
7.Rhythm Of Rain 雨中的旋律（阿甘正传） 8.SCARBOROUGH Fair 斯卡布罗集市（毕业生） 9.Pretty Woman 漂亮女人（风月俏佳人） 10.Smoke Gets In Your Eyes 眼中的迷雾（不道德的交易） 11.Sailing 远航（歌伦布传） 12.AULD LANG SYNE 友谊地久天长（魂断蓝桥）
求会计职业道德规范的英文论文，要有作者和出处。
急用
作者和出处：出处：1 财政部会计司.单位负责人会计法必读[m].北京:中国财政经济出版社，2000 2 李海波.会计学原理[m].上海:立信会计出版社，2002 3 项怀诚.会计职业道德[m].北京:人民出版社，2003 作者：刘毅（有一些写不下，你追问一下，我把最后一段给你）1 会计职业道德现状 新中国成立以来，我国的会计法制和职业道德建设取得了显著成效。
但是，我们在充分肯定会计职业道德建设取得成绩的同时，也不应忽视存在的问题: （1）会计职业道德观念淡薄。
在现实中，一些会计人员在国家、社会公众利益与单位利益发生冲突时，不能够坚持准则，甚至通同作弊，为违法违纪活动出谋划策，直接参与伪造、变造虚假会计凭证、会计账簿、会计报表。
（2）追求私利，监守自盗。
一些会计人员个人主义、拜金主义、享乐主义膨胀，丧失了最起码的法制观念，会计职业道德沦丧，故意伪造、变造、隐匿、毁损会计资料，利用职务之便贪污、挪用公款，以身试法，甚至走上了违法犯罪的道路。
（3）违背准则，弄虚作假。
一些注册会计师在执行独立审计业务时，没有严格执行独立、客观、公正的职业道德准则，出具了不恰当的审计报告，客观上认同了会计做假行为，充当了被审计单位会计信息失真的保护伞。
有的注册会计师明知委托人的会计报表有重大错报和故意造假的行为，却不予指明，并加以虚假的陈述，出具虚假的审计报告。
2 会计诚信失范原因分析 2.1 社会变革及市场经济对价值观念的冲击 党的十一届三中全会以来，我国社会发生了一系列深刻的社会变革。
随着社会主义市场经济体制的建立和完善，人们的思想意识、价值观念，都在随之发生变化。
在市场经济条件下，由于社会经济成分、组织形式、就业方式和分配方式日益多样化，人们利益格局势必多样化和复杂化，原来那种单一的利益关系向大跨度、多层次的利益关系格局变化。
利益关系的变化反映在思想意识上，必然引起道德冲突。
人们在分析会计信息失真原因时所讲的利益驱动，就是指这种价值观念变化的一种负面效应。
在会计职业道德滑坡中，小团体利益与社会利益发生冲突的占了会计职业活动中利益关系的绝大多数，而且往往是小团体利益占了上风，导致了会计信息失真。
而注册会计师为了争夺会计市场上的经济利益，不惜严重损害国家和社会公众的利益。
这些都是个人利益的集中表现。
出于不同的动机，有的粉饰经营业绩，或将利润做大，或将利润做小，或操纵利润，将其均衡化，或进行利润清洗；有的粉饰财务状况，或高估资产，或低估负债。
2.2 会计从业环境不利于会计人员形成良好的会计职业道德 会计人员是单位内部的会计从业人员受聘、受雇于其所在单位的工作人员，其衣、食、住、行、奖惩、升迁，均依靠其所在单位的任职及任职的业绩。
当会计人员与单位负责人发生道德冲突时，会计人员则面临着坚持准则、坚守职业道德就可能被辞退下岗的痛苦选择，客观上存在着站得住的顶不住，顶得住的站不住的现象。
当前突出存在的会计信息失真问题，绝大部分是单位负责人授意、指使、强令会计人员编制虚假会计信息造成的。
2.3 职业道德的外部法律环境不佳 会计人员坚持准则的法律保障和法律救济制度不完善，不利于会计人员形成良好的会计职业道德。
2.4 对会计职业道德的宣传教育和监督检查缺乏有力手段和措施 会计人员道德素质偏低，当然受社会风气的影响，也是不良社会风气的组成部分。
具体来看与教育不够极有关系。
我们的学校教育中，较长时期片面注意智育，忽视德育。
而在参加工作以后，会计人员继续教育规定中有职业道德内容，但实际上从未见过职业道德培训。
此外，造成会计人员职业道德缺欠和失范的原因还有很多，如会计职业纪律松驰，惩治违法行为不力、缺乏职业道德自律组织和对道德优劣表现赏罚不明等。
3 会计人员如何做到诚实守信 （1）做老实人，说老实话，办老实事，不弄虚作假。
做老实人，要求会计人员言行一致，表里如一，光明正大。
说老实话，要求会计人员说话诚实，是一说一，是二说二，不夸大，不缩小，不隐瞒，如实反映和披露单位经济业务事项。
办老实事，要求会计人员工作踏踏实实，不弄虚作假，不欺上瞒下。
总之，会计人员应言行一致，实事求是，正确核算，尽量减少和避免各种失误，不能为了个人和小集团利益，伪造账目，弄虚作假，损害国家和社会公众利益。
（2）保密守信，不为利益所诱惑。
在市场经济中，秘密可以带来经济利益，而会计人员因职业特点经常接触到单位和客户的一些秘密。
因而，会计人员应依法保守单位秘密，这也是诚实守信的具体体现。
会计人员保守商业秘密，维护国家、单位利益是其应尽的义务。
弄虚作假不仅是一种不道德的行为，也是违法行为，是会计职业的大忌。
此外，会计人员要了解自己悉知的信息中，哪些是国家秘密，哪些是商业秘密，哪些是无关紧要的事项，以防止无意泄密的情况发生。
（3）执业谨慎，信誉至上。
诚实守信，要求注册会计师在执业中始终保持应有的谨慎态度，对客户和社会公众尽职尽责，形成守信光荣，失信可耻的氛围，以维护职业信誉。
注册会计师在选择客户时应谨慎，不要一味地追求营业收入，迎合客户不正当要求，接受违背职业道德的附加条件。
注意评估自身的业务能力，正确判断自身的知识、经验和专业能力能否胜任所承担的委托业务。
4 加快会计诚信体系建设的几点建议 4.1 加强社会教育机制，启发行为人的良知 诚信在多大范围和什么程度上为人们所接受，取决于诚信的宣传和教育。
要让人们认识到，诚信是重要的并且有益的，诚信是必然趋势，不诚信的人终究要倒霉。
君子爱财，取之有道，不义之财，取之有害。
非诚信行为是占小便宜吃大亏，是饮鸩止渴，为眼前利益牺牲长远利益。
会计诚信教育的主要对象，应当是掌握着会计诚信水平支配权的强势集团，包括企业负责人，能够控制企业负责人的政府官员以及会计师事务所的合伙人，而不仅仅是一般的会计人员。
我们长期以来企图通过提高会计人员地位和业务水平，来提高会计信息的质量，事实上收效甚微。
用提高会计人员的道德水准来减少会计造假，是隔靴搔痒，作用将十分有限。
在实际操作中应抓好三个问题： (1)将会计诚信教育作为会计职业道德建设的第一重要内容。
会计教育不仅要传授必需的技巧和知识，而且要灌输道德标准和敬业精神。
要注重道德标准和敬业精神的灌输，强调会计诚信是最基本的会计原理。
(2)要将会计诚信教育的目标定位于赋予会计人员适应时代要求的会计人格精神。
诚信是一个社会赖以生存和发展的基石，是一切道德的基础和根本，也是一个人安身立命的基础，是人之为人最重要的品德。
它是一个人在长期的教育和生活、工作中形成的，诚信是金。
(3)要把会计诚信教育的重点放在会计诚信信念、诚信文化、诚信制度的教育上。
通过会计诚信教育，确立会计人员的会计诚信观念和诚信立人的意识，使会计人员把会计诚信作为最重要的工作准则和最基本的工作要求。
4.2 加强司法和政府监管力度，发挥法律和行政力量 根据发达国家的经验，建设会计诚信体系应当立法先行。
在目前立法条件尚未成熟的情况下，应尽快制定和补充会计诚信有关的管理法规和制度，修改有关涉及会计诚信行为的法律规定。
进一步明确政府管理部门、会计中介服务机构、企业、单位负责人和会计从业人员的具体法律责任和行政责任，以便于实际操作和依法治信。
在执法方面，要加强力度，规范执法，特别是会计信息的提供和披露以及企业信用和单位负责人以及会计人员的诚信要重点监督管理，出现会计失信问题决不能手软，必须依法予以惩处。
同时，也要注意依法保护企业、会计中介服务机构和会计人员的合法利益，既要提高执法的透明度，又要注意保护商业秘密和信用好的企业、会计中介服务机构、会计人员。
4.3 建立会计诚信的评价机制，促进会计中介服务机构的市场化建设目前我国的会计中介服务组织，总体来说，信誉不高，市场化程度也很有限，与发达国家的会计中介服务机构差距很大，不能很好的满足社会经济的发展。
因此，我们应当对会计中介服务机构进行进一步的市场化改革，建立会计诚信的评价机制，使会计中介服务机构更好的为社会经济服务。
4.4 建立会计诚信的内控机制，强化企业内部的会计诚信管理建设 企业内部加强会计诚信管理，是提高我国市场交易信用程度的必要前提和重要基础。
通过制定严格的企业内部会计诚信控制制度，对会计、统计和其他经济业务的核算做出较为合理的规定，防止会计造假和舞弊，提高会计凭证、账簿、报表等信息资料的可靠性，保证会计信息的真实可靠，使信用记录不良的企业在各企业的客户管理中被筛选掉，使其没有市场活动的机会和空间。
总之，诚信能否被社会广泛接受，关键是它是否符合社会发展的必然趋势，是否符合时代的特点和要求。
市场经济需要会计诚信，所以对未来我们应持乐观态度。
自上个世纪以来，潘序伦先生就在中国会计界最早倡导了诚信理念。
经过几代人的努力，信以立志，信以守身，信以处世，信以待人，毋忘立信，当必有诚的诚信精神，已深深植根于会计执业界人士的心中，成为忠诚敬业的座右铭。
伴随着市场经济的发展，这一思想将会进一步发扬光大。
英文1、Current situation of accounting occupation moralSince the founding of new China, China's accounting system and the occupation moral construction has achieved remarkable results. 1 ) the accounting occupation moral sense. In reality, some accounting personnel in conflict countries, social and public interests and the interests of, can not adhere to the guidelines, or even join together in practising fraud, illegal activities to give advice and suggestions, forged, altered directly involved in false accounting vouchers, accounting books, accounting statements.However, our achievements in fully affirmed the accounting occupation moral construction at the same time, also should not ignore the problems:(2 ) the pursuit of self-interest, embezzlement. Some accounting personnel individualism, money worship, hedonism expansion, the loss of legal concept at the very least, the accounting occupation morals, deliberately falsified, altering, concealing, destroys the accounting data, used his position to corruption, embezzlement, defy the law, even walk on the path of crime.( 3 ) against the rules, resort to deceit. Some certified public accountant in the implementation of the independent audit service, no strict implementation of occupation morality independent, objective, fair, issued audit report is not appropriate, objectively identify accounting fraud behavior, acts as a protective umbrella audited accounting information distortion. Some CPA knowing that the client's accounting statements of material misstatement and deliberate fraud behavior, but does not specify, and false statement, issued false audit reports.2Analysis of the reason of the anomie of accounting integrity2.1The impact of social reform and market economy on the concept of valueSince the party's Third Plenary Session of the eleven, a series of profound social changes in our society. Along with the establishment and perfection of the socialist market economic system, people's ideology, values, are in change. Under the condition of market economy, because of the social economic composition, forms of organization, means of employment and distribution have increasingly diversified, people's interests are bound to the pattern of diversity and complexity, so that a single interest relationship to interest pattern changes of large span, multi-level. Changes in the interest relations is reflected in the ideology, inevitably brings moral conflict. People in the analysis of accounting information distortion causes the benefits , refers to a kind of negative effect of this change in values. In the accounting occupation moral landslide, small groups of conflict of interest and social interest accounted for the vast majority of interest accounting occupation activity, and often is the interests of small groups prevailed, leading to the distortion of accounting information. But the CPA in order to fight for the accounting market economic interests, do serious damage to national and social public interests. These are the concentrated expression of the interests of the individual.2.2、Accounting environment is not conducive to the accounting personnel to form a good accounting occupation moralAccounting is the internal accounting staff employed, employed by the unit staff, their clothing, food, live, row, rewards and punishment, promotion, tenure and tenure depends on the unit 's performance. When the accounting personnel and units responsible for the occurrence of moral conflict, the accountant is faced with adherence to the guidelines, adhere to the occupation morality could be fired off a painful choice, there is objective stand can not stand, withstand the untenable phenomenon. Accounting information distortion in the current problems, the majority is unit chief incite, instigate, compels accounting staffing the false accounting information is caused by.Out of different motives, some cosmetic business performance, or profits, or profits of small, or manipulation of profits, the profit equalization, cleaning or financial condition; some plaster, or overestimate or underestimate the assets, liabilities.2.3、The external legal environment of poor occupation moralAccounting personnel adhere to principle of legal protection and the legal relief system is not perfect, is not conducive to the accounting personnel to form a good accounting occupation moral.2.4、Publicity and education and supervision and inspection of the accounting occupation morals of the lack of effective means and measuresLow moral quality of accounting personnel, of course, the social impact, is also part of the adverse social. The specific point of view and education is not a relationship. Our school education, longer period of one-sided attention to intellectual education, neglect of moral education. And in the after participating in the work of accountant occupation morals, continuing education regulations, but never actually seen the occupation moral training. In addition, there are a lot of occupation morals imperfection caused by accountants and the causes of the disorder, such as accounting occupation lax discipline, Punishing Violations of ineffective, lack of occupation moral self-discipline organization and the moral performance Shangfabuming etc.3、How to be honest and trustworthy accountant（1）Be honest, to tell the truth, do practical things, not to resort to deceit. To be an honest person, accounting personnel match word to deed, be the same outside and inside, work in just ways. To be honest, accounting personnel to speak the truth, is a one, two said two, not exaggerated, not shrink, not hide, truthfully reflect the economic and business transactions and disclosure unit. Do good thing, requirements of solid work, accounting personnel do not resort to deceit, not superiors and subordinates. In short, the accounting staff should match word to deed, seek truth from facts, correct calculation, to reduce and avoid mistakes, not to individual and small group interests, false accounting, resort to deceit, damage the interests of the state and the public.（2）Secure and trustworthy, not to the temptation of interests. In a market economy, the secret can bring economic benefits, and accounting personnel by occupation characteristics often contact to some units and customer 's secret. Therefore, the accounting personnel shall keep the unit secret, this is also a concrete manifestation of honest and trustworthy.Keep the business secret of accounting personnel, to safeguard national interests, unit of its obligations. Resort to deceit is not only a kind of immoral behavior, is illegal, is the accounting occupation taboo. In addition, the accounting staff to understand their knowledge of information, which is a state secret, which is a commercial secret, which is to be of no great importance of matters, to prevent unintended occurrence breaches.（3）A cautious, the supremacy of credibility. Honest and trustworthy, ask the Institute of Certified Public Accountants always maintain a cautious attitude should be in practice, customers and the public due diligence, forming a glorious faith, credibility of shame atmosphere, in order to maintain the credibility of occupation. The CPA should be careful in the choice of customers, do not blindly pursue business income, to meet customer requirements against unfair, accept additional conditions of occupation morals. Pay attention to assess their business skills, correct judgment of their own knowledge, experience and professional ability to perform the entrusted business.4、Some suggestions on accelerating the construction of accounting credit system4.1、Strengthen social education mechanism, arouse the conscienceHonesty is accepted by people at large range and to what degree, publicity and education depends on the integrity of the. To make the people realize, honesty is important and beneficial, honesty is the inevitable trend, dishonest people to have bad luck. Gentleman loves money, take have, ill-gotten gains, the harmful . Dishonest behavior is Zhanxiaopianyi suffer a great deal, is quench a thirst with poison, sacrifice long-term benefit for immediate interests.The main object of accounting integrity education, should be the accounting integrity level control strong group, responsible for the enterprise, can people responsible for the control of the government officials and the accounting firm partners, not just the general accounting personnel. We have long tried to improve accounting personnel status and business level, to improve the quality of accounting information, in fact have little effect. With the accounting staff to improve the moral level to reduce the accounting fraud, is to attempt an ineffective solution, effect will be very limited.In the actual operation should pay attention to three issues:（1）The accounting integrity education as the first important content of accounting occupation moral construction. Accounting education is not only to impart the necessary skills and knowledge, but also to instill moral standards and professionalism. To instill moral standards and professionalism, emphasis on accounting credit is the basic principle of accounting.（2）To target the education of accounting integrity to give the accounting personnel to meet the requirements of the times of the accounting personality spirit. Honesty is a social survival and the development cornerstone, is the basis of all moral and fundamental, and also is the foundation of a person to settle down, is the human most important virtue. It is a person in the long-term education and life, work in the formation of, honesty is gold.（3）To focus on the education of accounting integrity, put faith in accounting honesty culture, the integrity of the system of education. Through the education of accounting integrity, the establishment of accounting honesty and integrity of human consciousness, the accounting personnel of accounting integrity as the most important work standards and the most basic job requirements.4.2、To strengthen the judicial and government supervision, legal and administrative power playAccording to the experience of developed countries, the construction of accounting credit system should be legislation in advance. In the current legislative conditions were not yet ripe, should as soon as possible and supplement accounting integrity related management regulations and system, changing the law concerning the accounting integrity behavior. Specific responsibilities and administrative legal responsibility to further clarify the government departments, accounting intermediary service institutions, enterprises, units responsible for the people and accounting practitioners, in order to facilitate the practical operation and legal letter. In law enforcement, to strengthen the efforts, standardize law enforcement, especially the provision of accounting information and disclosure and corporate credit and the person in charge of the unit and the accounting integrity should focus on supervision and management, the accounting dishonesty will not relent, must be punished according to law. At the same time, also pay attention to the protection of enterprises, accounting intermediary service institutions and accounting personnel's legitimate interests in accordance with the law, it is necessary to improve the transparency of law enforcement, but also pay attention to the protection of commercial secret and good credit enterprise, accounting intermediary service institutions, accounting personnel.4.3、Establish the evaluation system of accounting sincerity, promote the construction of the market of accounting intermediary service agenciesAt present our country accounting intermediary service organization, generally speaking, the credibility is not high, the degree of marketization is also very limited, a large and developed countries accounting intermediary service institutions development gap, cannot meet the needs of social economy. Therefore, we should further market-oriented reforms of accounting intermediary service institutions, establish the evaluation system of accounting sincerity, accounting service agencies to provide better service for the social economy.
美国电影一对夫妻200万美金出卖女朋友的电影是什么名字
grease 贿赂别人；The offender attempt to grease the palm of the judge.罪犯企图贿赂法官。
bribe 接受贿赂；贿赂别人动词 (v.)bribe somebody to do somethingThey tried to bribe the judge to acquit them.他们试图贿赂法官判他们无罪。
bribe somebody with something 给某人提供某物，特别用于孩子Sam wouldn't do her homework until I bribed her with ice cream.名词 (n.) accept\\\/take a bribe He is so honest that he will not accept bribe.他忠诚老实，不肯受贿。
