Professional Ethics of Accounting_0.docVIP

Professional Ethics of Accounting Abstract: China is now developing at an alarming rate their economies, and economic and accounting has a close relationship. The more developed the economy, accounting more important, so the accounting staff of professional ethics has become a very important issue. This article focuses on accountancy professional ethics from the necessity of the construction, accounting practitioners must have the basic quality of personnel, accounting staff to improve professional ethics of three aspects of how to strengthen the professional ethics of accountants. Keywords:: Accounting Professional Ethics Accountancy professional ethics, is the accounting staff in the accounting profession to be followed, reflecting the characteristics of the accounting profession to adjust the relationship between certain professional standards and norms of professional conduct. Professional ethics practitioners should follow when carrying out professional activities code of conduct but it is also employed to society should bear the moral responsibility and obligation, but also one of the basic quality of accounting personnel. to strengthen the accounting professional ethics, the spirit of the area is a systematic and complex infrastructure projects, must be sustained, one arrested in the end . An accountancy professional ethics Necessity At present, China’s economic reform and development, some large companies the phenomenon of false accounting information exists, create a bubble economy, disrupt the economic order, economic development has brought a lot of negative on the negative impact. The reason why these negative effects occur because a considerable number of accounting staff a sense of law, illegal intervention accounting; accounting personnel of law enforcement environment is poor, accounting supervision system is not perfect, the unit of accounting and internal control systems based on weak; law and discipline means of concealment, fra