Research On Accounting Professional Ethics

With the rapid and drastic changes of the economy in the world today, the profession of accounting is faced with the opportunity of development and intigretion of world-wild economy, but also faced with many grave challenges. Just on such background, this paper traces the derivation of ethics and starts with the discussion about several concepts of ethics, professional ethics and accounting professional ethics, makes brief introduction on referential accounting professional ethics from infrastructure and makes contrastive study between English, American and Chinese accounting moral principles and norms. Furthernore, this paper analyses current situation and its dangerous when we lose accounting professional ethics. The paper also tries to analyse the reasons of accounting professional ethics lossing, and finds some surface factors, such as un-balanced social development, low economic level, uncertain legislation laws, inadequate government regulation, non-standard measures for employees, accounting theory limitations, inadequate education and publicity, consider of the human nature and their value from the account's own point of view. Finally, the paper considers we should search solution from accounting professional ethics enviorment, legislation laws and rules, employees' construction, and then makes deep research to try to prove our accounting professioal ethics'construction to a new level.