Research On Enterprise Accounting Professional Ethics Education

The increasingly obvious "institutional dependence" in modern society has led to a growing lack of moral responsibility.In real life,people pay more attention to the training of enterprise accounting professional skills and neglect the cultivation of enterprise accounting professional ethics,which leads to the distortion of accounting information or the non-systematization of accounting information.These problems may have a negative impact on the normal operation of enterprises,and may even affect the development of the whole country and social stability under the Economic New Normal.Concerned about this issue,the relevant state departments put into effect the newly revised Accounting Law of the people's Republic of China on November 5,2017,which is the largest revision since 1993.After the cancellation of the accounting qualification certificate in the newly revised Accounting Law,the requirements on the qualification of the accountant are revised accordingly,and the new revised Accounting Law emphasizes the requirement of professional ethics in the enterprise accounting work.This paper analyzes the enterprise accounting professional ethics education.This paper is divided into four chapters: the first chapter introduces the concept of education professional ethics of enterprise accounting.The second chapter is mainly about the current situation and attribution analysis of corporate accounting professional ethics.The third chapter describes the social environment and practical significance of education.The fourth chapter mainly wrote the implementation of the accounting professional ethics education paths,as an important part of this thesis,this chapter five section,the first section is the specific content of accounting professional ethics education;The second section is to integrate the content of education into corporate culture construction.The third section is to establish an effective internal control supervision mechanism and evaluation mechanism of professional ethics.The fourth section is to apply education method,method and evaluation mechanism of diversified enterprise professional ethics.The fifth section is to strengthen the traditional culture education,improve the corporate accounting self-cultivation.