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HAOJING COLLEGE SHAANXI UNIVERSITY OF SCIENCE & TECHNOLOGY
Construction of Professional Ethics of Accounting Problems and Strengthening Measure in China
With the deepening of China's reform and opening up and the socialist market economic system, continuous improvement in the overall economic accounting basic work has e increasingly important position and role. Accounting work involved in all aspects of society, where there are economic activities take place, there will be accounting. Accounting is an economic language, accounting permeates all aspects of social economy, and accounting personnel in economic activity also plays an increasingly important role, accounting professional ethics has increasingly e the focus of attention.
This article from the exploration of accounting occupation moral concept, briefly introduces the function and importance of accounting occupation moral content,; according to the existing problems and the situation of China's accounting ethics construction, and then tries to reason analysis of lack of accounting occupation moral from multiple perspectives, that is mainly from the moral environment well, the imbalance of economic development, imperfect laws and regulations, their moral factors lower quality of accounting practitioners. Finally, aiming at these problems and according to the analysis of accounting ethics, theory imperfect, imperfect system, there are certain problems leading to the accounting staff of professional ethics of the building. Strengthening the construction of accounting professional ethics is to develop the accounting profession "four" important new measures; and is an effective means to improve the accounting staff of professional and ethical standards. It helps to balance the professional conduct of accountants, accounting properly handle the relationship between economic interests of all parties subjec