Study on professional ethics of accountants
Along with the deepening of the reform and opening up, in the new period of our country the steady development of market economy, enterprise more and more countries, accounting personnel also will increase, as an important financial workers, enterprise plays a very important role in the enterprise, therefore, we cannot underestimate the professional ethics of accountants, accounting professional ethics refers to the professional code of conduct and standards of accounting personnel. In the professional work practice of accounting personnel, we should follow the characteristics of accounting profession and adjust the various economic relations of accounting professional relations. This paper points out that in the current social environment, the professional ethics of many accountants are not firm. Some accountants only pay attention to personal interests, regardless of national interests and social interests, and participate in making false financial statements and accounting information and other ACTS contrary to accounting professional ethics. Therefore, it is necessary to improve relevant laws and regulations, strengthen the supervision of accounting practice, enhance the effective examination of accounting behavior, strengthen the construction of professional ethics of accounting personnel, improve the professional accomplishment of accounting personnel, and consolidate the professional ethics awareness of accounting personnel. This paper mainly includes the following chapters:
Chapter one: introduction. This paper briefly describes the research background and significance of this paper, and expounds the analysis of the research status at home and abroad.
The research status at home and abroad and domestic review are introduced.
Chapter two: an overview of accounting professional ethics. It is discussed from three aspects: accounting professional ethics concept, norms, role and significance.
Chapter three: the present situation and existing problems of accounting professional ethics. From the accounting personnel and accounting information, enterprise internal management and national system three aspects.
Chapter four: the causes of accounting professional ethics problems. From the individual aspect, the enterprise aspect, the system aspect and the penalty intensity aspect, has carried on the detailed analysis regarding the existence question reason.
Chapter five: countermeasures to strengthen the construction of accounting professional ethics. From the aspects of strengthening the education of accounting personnel, improving the supervision mechanism of enterprises, perfecting the national legal system and increasing the punishment, this paper puts forward some countermeasures for the construction of professional ethics in the current market economy environment.
This paper discusses the present situation of the accounting professional ethics, the accounting personnel professional ethics research combined with the socialist economic development, analyze the present problems existing in the accounting personnel professional ethics, according to the development of the society, integrated the actual situation, to analyze problems in the new period, the economic environment, analyzed, which gives the most suit the present situation about strengthening accounting personnel professional ethics construction countermeasures.
Key words: accounting professional ethics, current situation analysis, system and countermeasures
1 绪论 – 1 –
1.1研究背景 – 1 –
1.2研究意义 – 1 –
1.3国内外研究现状分析 – 2 –
2 会计人员职业道德的概述 – 4 –