Content the
The accounting professional ethics of accounting laws and regulations is an important addition, is the financial accounting personnel must follow the moral principles. The article to the accounting professional ethics the problem was discussed. Today's rapid economic development in our country, to the accounting industry as a whole, are faced with both into the opportunity of the economic globalization, and at the same time, with strong advantage in the international accounting company's severe challenges. In this competitive, multicultural and information intensive economy in network, China accounting industry must accept the international community and the world is more strict supervision. Accounting industry service quality problem has already become the current social attention a focal point. How to ensure that the accounting research service quality, enhance the professional level of certified public accountants, strengthen accounting personnel's career
community and the world is more strict supervision. Accounting industry service quality problem has already become the current social attention a focal point. How to ensure that the accounting research service quality, enhance the professional level of certified public accountants, strengthen accounting professional ethics education is the personnel delay. With the accounting professional ethics as the starting point, and from the necessity of the accounting professional ethics construction; The present situation of the accounting professional ethics; Accounting personnel to appear the lack of professional ethics; Strengthening the accounting professional ethics construction way the four aspects as a breakthrough. From the analysis of the deep the accounting industry the necessity of professional ethics. The reason, analyze the accounting personnel in the lack of professional ethics, and based on the actual find a solution to the problem. By strengthening the accounting personnel of professional ethics thought, reinforcing the enterprise internal management, perfect the internal control system, improve the supervision and reward mechanism, ensure accounting personnel to abide by the professional ethics, and set up the perfection of accounting law system, enhance the method such as the punishment from the fundamental solution to lack of the accounting professional ethics problems. Professional ethics is the employees work should follow the codes of conduct, the accounting professional ethics is accounting for accounting activities in the field of moral problems caused and accounting personnel should follow the codes of conduct and of people doing things criteria.
Keywords: accounting personnel professional moral enterprise accounting professional ethics problems countermeasures
The accounting occupation morals of accounting laws and regulations of the important complement, is the financial and accounting personnel must follow the moral principles. The accounting occupation moral issues were discussed. In today's China's rapid economic development, the accounting industry, facing both into the opportunity of economic globalization, but also ushered in with a strong advantage in the international accounting firm stern challenge. In this full of competition, cultural diversity and intensive information in network economic environment, the accounting profession in China must be accepted by the international community and countries in the world are more strict supervision. The accounting industry service quality has become a focus of public attention. Study of how to ensure the accounting quality of service, improve the ability of certified public accountant, the accounting staff to strengthen the moral education of occupation would brook no delay. The accounting occupation ethics as a starting point, from the accounting occupation moral construction of accounting occupation morals; present situation; accountants there occupation morality; to strengthen the accounting occupation morals construction means the four major aspects as a breakthrough. Deep analysis of the current accounting industry occupation moral necessity. Investigate its germ, accounting personnel appeared occupation morality, and based on the actual to find a solution to the problem. Through strengthening accounting personnel to occupation moral thinking and understanding, strengthen internal management, improve the internal control system, improve the supervision and incentive mechanism, to ensure that accounting personnel to abide by the occupation ethics, set up perfect legal system of accounting, other means to increase the punishment fundamentally solve the accounting occupation ethics. Occupation morals is the practitioners in the work should follow the code of conduct, accounting occupation morals is the field of accounting for accounting activity raises moral issues and accounting personnel should follow the code of conduct and the criteria for doing things well.