| With the rapid development of the world economy, the professional accountant plays an increasingly important role in the economy. However, the account’s integrity has created many problems and these problems are a bad influence to the economy. For example, the British accounting scandal broke the Bahrain Company, the United States Enron Company incident revealed an auditing loophole, and China’s accounting fraud Yinguangxia incident caused countless problems. The decline in professional and ethical standards of accounting personnel brings harm to a country’s economic and social development. The integrity issues of accounting professionals need to be brought to people’s attention and there is a need for a timely solution to the problem.Under these circumstances, this paper explores the moral and ethical accounting concepts and then briefly introduces Britain and other major countries’ ethics systems for accounting professionals to learn from these countries’ experiences. After that, the paper will review existing ethics systems accounting professionals and make a comparative study with developing countries’ cases to find the problems of the accounting industry in this country.This paper is divided into five chapters. The first chapter deals with literature review, research purpose and method, and research ideas. The second chapter provides an overview of the ethics of accounting professionals, then introduces its meaning and function, and conducts a comparative analysis between foreign countries’ ethics system in the accounting profession and China’s ethics system in the accounting profession. The third chapter focuses on the series of ethics problems in the accounting profession, and will give examples of the lack of ethics in the accounting profession in foreign countries and China. Chapter 4 will analyze the causes of the lack of ethics in the professional workplace, followed by empirical research. The final chapter suggests several measures to solve the problems. |
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