Study On Accountant Occupational Ethics Construction In Our Country

Nowadays, more and more attention has been paid to the professional ethics as well as business ethics. Credit crisis, due to the lacking of these ethics, may not only affect mature market-economy countries but also cause serious problems in China, which is undergone economy transform. A credible environment is a necessity for the economy to develop healthily, harmoniously and sustainablely, because this kind of environment will not only be helpful to reduce trade cost but also benefit the improvement of the civilization of the whole society. Therefore, the accountant professional ethics became the subject of this study.This study mainly discussed the construction and evaluation of accountant professional ethics system to the scientific development. The first chapter gave a brief introduction of the background, purpose, significance, structure as well as some main points. The second chapter, as the background, made a general analysis of the current situation of accountant professional ethics in China. The third chapter, as the basis of the whole study, put forward to the basic structure for constructing the ethics system, making clear the point from the principle, content, and requirements of the system construction as well as the guarantee system. The fourth chapter studied the evaluation system of accountant professional ethics, including qualification, evaluation method, system maintaining, and etc. The fifth part is an empirical study. Empirical verification was done by CAR method based on the data from the Chinese companies on the stock market to prove the argument in this study. The sixth chapter put forward some suggestions on how to improve accounting professional ethics. And the last chapter made a brief conclusion and some ideas for futures study.