| Dynasty,accounting in business,Government and the increasing role in the economy,facing the development and growth of the accounting industry,ushered in the challenge of moral hazard.Ethical and professional are inseparable,a is related to the company’s financial accounting,in particular critical sectors of professional,ethical standards will not only determine the vitality of the industry,also affect the operation of a market economy based,ultimately,to the construction of a harmonious society.In recent years,the news media continue to report accounting fraud of a series of fraud cases as well as cases of audit failures associated with it,underscoring the lack of professional ethics of Accountants in China,corrupt society of Accountants public image,the accounting industry’s credibility is suspect,also shook the credit Foundation of market economy in China.Proposed questioned people in the accounting personnel,but also to put forward higher requirements of professional ethics of accountants.Accounting ethics is the weak link in China’s accounting system needs to be strengthened,strengthen the theoretical study on promoting the construction of professional ethics of accounting system of accounting professional ethics,professional ethics construction of accounting as an important way of serving the economic construction and social development,is an important work of promoting the construction of national accounting system.China’s study on the basic theory of accounting professional ethics in General,weak and irregular,on the construction of professional ethics of accounting system lacks depth. |
