请帮我把这段论文摘要翻译成英文，不要直译，谢谢！

Question

本文以会计职业道德为出发点，从会计职业道德建设的必要性；会计职业道德的现状；会计人员出现职业道德缺失的原因；加强会计职业道德的建设途径这四个方面作为突破口。深层次多角度的分析的目前会计行业职业道德的必要性。究其根源，剖析会计人员出现职业道德缺失的原因，并立足实际找到解决该问题的办法。通过加强政治学习、加强会计职业道德建设、 建立监督机制、建立会计岗位轮换制度、建立健全选拔和激励约束机制等手段从根本上解决会计职业道德缺失问题。

Answer 1

In this paper, the accounting professional ethics as a starting point, the necessity of accounting professional ethics from; Status accounting professional ethics; ethical reasons for the lack of accounting personnel occurs; strengthen the accounting professional ethics construction way these four areas as a breakthrough. Currently accounting profession ethics necessity deeper multi-angle analysis. Traced analyze accounting personnel appear reasons for the lack of professional ethics, and based on practical ways to find a solution to the problem. By strengthening political learning, strengthen the accounting professional ethics, establish monitoring mechanisms to establish accounting job rotation system, establish and improve the selection and incentive and restraint mechanisms and other means to solve the problem of lack of accounting ethics fundamentally.