The Study On The Problem Of Accounting Professional Ethics

With the development of economy in our modern country, we not only face to the opportunity to interview the economic globalization, but also must accept severe defiance that coming from international accounting company. All kinds of competition, civilization, and information are in the environment of internet economy. So Chinese accounting industry have to accept the severe supervision which coming from every country in the world. We can claim that if the company or accounting company doesn't possess accounting professional ethics, it will be died out. In the mean time, if the accounting workers don't have the professional ethics, they will be deprived of the competitive qualification.Modern accounting management commends ethics, which is the inevitable development and objective demand in the period of transformation of new and old system. In order to develop socialistic market economy greatly, we must implement accounting honesty and accounting professional ethics construct. The premise of having not false tab include that we must place the honesty construct to the first position, strengthen accounting professional morality construction, build systematic project on it. All the aspects are the call of knowledge economic period and object demand to promote accounting management level.The accounting industry in our country should walk out the wrong cognition. We should take it as an important part of accounting reform and culture construction. Of course the purpose is to improve accounting workers' professional ethics level.This paper is divided into six parts. The first part is foreword. It briefly describes the background, the significance, the present situation of domestic and foreign research. The second part defines the content on accounting professional ethics and discusses the economic function in the period. The third part introduces the finance cheating cases do harm to our country's economic development and all the others people because of lacking accounting professional ethics. On the basis of above, we carry on deep analysis and use all kinds of mutual theories to dissect from many ways, such as basic theory, outsidecondition theory and system theory. The four part mainly discusses we should combine ourselves' restrain and others restrains. The fifth part puts forward to building the accounting professional ethics system. The last part shows the drawback, which includes the respects of professional supervision and management and the building for files of accounting professional ethics.