The Inner Mongolia Autonomous Region Accounting Staff Professional Ethics Research

In recent years, the economic of our region developed rapidly, and the GDP in the2010are expected to reach11620billion yuan, pass the barrier of one trillion yuan RMB, equivalent to three times of the GDP at the end of "11th five-year". We are going to join the GDP trillion club and the rapid development of region made an important contribution to the economic development of the western district. The best development of our economic needs more accounting.Now,the accounting profession of our region are faced with opportunities and severe challenges which bring by the economic development. American enron event, the event of guangxia (yinchuan) industry co., ltd. and so on,honesty crisis give a big surprise to the world and our country, the phenomenon of lack accountancy morality has become a common and a very serious problem, the research about accounting professional ethics problems has become a important topic that must be sloved and the current accounting circles has given a common concern to the ethics problem.In this paper,we start from the concept of accounting professional ethics to understand the causes of the problem, and analyzes the current situation of the accounting professional ethics missing and the harm that caused. This article attempts to investigate the ethics problem from multiple perspectives, we find that the lack of professional ethic mainly comes from some reason such as social development is not harmonious, the low economic development, law construction is imperfect, the government regulation is not in place, the accounting staff quality is not enough accounting theory itself is not standard, the limitations of publicity and education and other factors,, systematically analyzed the factors that influence the lack of the accounting professional ethics.Based on the actual situation of our region to research the existence question on accounting practitioners professional ethics and according to above analysis, we think that we should from the accounting professional ethics environment, legal regulation and the accountancy morality subject construction to get for the solutions, and to make it standarded and guide, and discusses with the problem, strive to make our accounting professional ethics construction get to a new stage.