阳光有限公司财务部在一次会务学习的讨论中，大家踊跃发言。小徐在议论会计职业道德概念时说“会计职业道德是规范从事会计职业的工作人员在社会交往和公共生活中，人与人、人与社会、人与自然的行为”。老王在谈到会计职业道德与会计法律制度关系时说“会计职业道德与会计法律制度只是作用范围不同，但性质和实现形式是一样的”。老邓在谈论会计职业道德教育途径时，认为“应通过会计学历教育进行”。刘部长最后总结说“对我们会计人员职业道德的监督只能依靠政府财政部门”。
根据会计职业道德的相关内容，回答以下问题：
| 刘部长的观点是否正确并说明理由。 |
参考答案：
解析：刘部长的观点不正确。对会计人员职业道德的监督不但依靠财政部门，还要依靠会计行业组织的行业自律机制和奖罚制度，社会各界各尽其职，相互配合，齐抓共管以及社会舆论的监督。
The Internet has become not only a necessary but also a virtual(虚拟的) world for people. With the development of the Internet, Internet friendship has also become very popular. Online friends are those people who have known each other through the Internet. Making internet friends is the same as making pen friends. Many famous websites offer quite warm internet friendship. One can find many people on these websites and they share the same interests. It is difficult to make friends with someone you can’t see or feel. That is the main problem of internet friendship. A virtual friendship would not last forever without seeing each other, but it is an advantage for some people because they are afraid to speak in pubic. On the other hand, the chances of cheating(欺骗) are very high in an internet friendship. Some people make friends on the Internet with wrong aims. So while making friends over the Internet, one has to be very careful. Here are some suggestions for you. Don’t give personal information, such as your telephone number, address, location, school name as well as your parents’ information, to strangers on the Internet. Do not exchange personal photos of you or any family member with people you meet over the Internet. Do not go to meet a person you have just met over the Internet. You’d better ask older or other experienced people for advice if you want to go to meet an internet friend. Do not accept someone’s request(要求) if you feel he or she is dishonest.
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