During The Period Of Social Transformation Of China, Ethical Thinking Of Accounting Occupation Moral

Accounting，which social science has strong ethical characteristics. From the perspectiveof ethics，a series of ethical problems of accounting morals are explored，during social transi-tion period. Problems of our country accounting professional morals are revealed，and theyare analyzed from ethical field. At the same time，how accounting system supports accountingprofessional morals construction is studied. Furthermore，countermeasures about behaviorsagainst the accounting professional morals are researched.First of all，our country entered the period of social transformation，people’s life style，production style，psychological structure，values and other aspects are all changed compre-hensively and profoundly，leading to accounting professional morals problem. Accountingirregularities appear constantly，such as prevalent of extremism characterization，professionalethics，moral anomie. Reasons are summed up to highlight of economy of human being andmultiple interests of the accounting professional. During the period of social transition，“eco-nomic person” characteristics are added to human more，together with interests of economic，political. When balance between the expected benefits and benefit of adhering to the profe-ssional moral standard is destroyed，bottom line the accounting professional moral is brokenout，which lead to more the moral and ethical problems.In addition，the accounting system and its ethical relationship is also analyzed. Also，thenecessity of system ethics functioned on accounting is emphasized.What is more，function and limitation on the moral construction of accounting system isstudied.Not only accounting professional morals itself is promoted by accounting system，butalso value orientation，operation should be strongly affected. In addition, construction ofmoral to system and security system， are promoted. But the system is not the skeleton key tothe moral construction. When ethics demands are strengthened，reasonable limit of moral sys-tem should be grasped so as to maximum the function of moral system. Finally，based on the ethical perspective on accounting professional moral reflection，means can be taken to regulate professional moral behavior. Such as, professional moralsystem should be perfected and anomie behavior should be severely punished. What is more，supervision system should be established and perfected；the level of ethics means should beimproved.