The Study On The Problem Of Accounting Professional Ethics

With the development of the country's economy, in the accounting profession, we are faced thecontinuous development and the opportunities of globalization, but we have the foreign countriespowerful impact of international accounting firm.In the complex environment, the Chinese accounting profession must accept more stringentoversight of community in the process of development. Therefore, in the fierce internationalcompetition, if it is not moral constraints in accounting profession, the accounting workers will bedeprived of eligibility in participation. The companies will be difficult to escape the misfortune ofbankruptcy.Modern management theory emphasizes the importance of ethics, which also reflects theinevitable trend of development management. With vigorous development of the socialist marketeconomy, it is particularly important to improve construction of accounting integrity and accountingethics. With the basic requirement of integrity, it is important to strengthen construction aboutaccounting professional ethics and to build professional ethics in entire accounting systemsengineering.The standard's purpose is to explore the reasons for the lack of accounting ethics and toimprove the way of the accounting professional ethics. With advocating the accounting staff tocontinuously improve their cultivation about the basis of accounting, virtue and rule of lawcombined together improve accounting career ethics.