The Research Of Chinese Accounting Personnel Professional Ethics Construction

Accounting professional ethics is the professional behavior standards and specifications which reflecting the accounting professional characteristics and adjusting the accounting professional relations.Along with the deepening of the reform and opening up and the further development of the socialist market economy,the accounting information increasingly becomes the basis for economic decision-making for the different stakeholders,and its role in the economic decision-making will become more and more important.However,the accounting fraud which resulting from the abnormality of the accounting professional ethics increasingly has gone from bad to worse in recent years,which has greatly hindered the development of the socialist market economy.Therefore,the construction of the accounting professional ethics system and improvement of the morality level of the accountancy are the important measures to avoid and eradicate the false accounting,so as to rectify the market order and eradicate the corruption from the source.Although the accounting professional ethics problem is a hot topic in modern society,but the study of the accounting professional ethics as a completely independent subject is not numerous,the majority study the accounting professional ethics along with the accounting information distortion,accounting fraud.The paper studies the problems of the accounting personnel professional ethics construction in our country,analyzes the causes of the lack of accounting professional ethics,proposes the countermeasures and suggestions to perfect the accounting professional ethics,so as to provide a good professional moral foundation to raise the accounting transparency in our country.The thesis consists of four parts.The first part.First,it defines the concept of the accounting professional ethics,so as to lay a theoretical foundation for the subsequent research.Second,it further analyzes the content of the accounting professional ethics,which includes working excellently,familiar with the laws and regulations,following the law,objective and fair,good service and keeping a secret.Finally,the paper expounds the role of the accounting professional ethics,which includes the important supplement of accounting legal system,the foundation to regularize the accounting behavior,the important guarantee to realize the objective of accounting,the inner requirement for the accounting personnel to improve their quality.The second part.First,it introduces the performance of the vocational moral failings of the accounting personnel,which includes the indifference of the professional ethics,covet lusts;the bad attitude and lax discipline;ignoring the auditing standards;the serious distortion of accounting information of some enterprises and institutions.Second,the paper analyzes the harm of the lack of professional ethics of the accounting personnel,which mainly includes the violation of objectivity and scientificity of the accounting;the impediment to the healthy development of the economy,the detriment of the enterprises and the social image and reputation of the accounting team.The third part.It analyzes the courses of the lack of accounting personnel professional ethics,which mainly includes the faultiness of the legal system and the management system,the negative influence of the bad social style,the hysteresis of the accounting professional ethics education.The fourth part.It puts forward the countermeasures to strengthen the construction of accounting personnel professional ethics,which mainly includes improving the laws and regulations system and establishing a sound system of effective supervision mechanism;perfecting the environment of accounting work and guaranteeing the independence and autonomy of accounting personnel in the work;strengthening the professional moral accomplishment of the accounting personnel and improving their self-discipline;deepening the reform of the accounting education and paying more attention to professional ethics education.