会计环境对会计职业道德的影响及改善 - 期刊杂志免费杂志电子杂志杂志下载（The accounting environment influence on accounting occupation morals and improve - journals Free Electronic Magazine Magazine Magazine）.docVIP

会计环境对会计职业道德的影响及改善 - 期刊杂志免费杂志电子杂志杂志下载（The accounting environment influence on accounting occupation morals and improve - journals Free Electronic Magazine Magazine Magazine） The influence and improvement of accounting environment on accounting professional ethics Recommend this article - Zhao Runjie Abstract: accounting professional ethics is restricted and influenced by various social factors. Based on the analysis of the influence of accounting environment and professional ethics, this paper puts forward how to improve the environment of accounting profession. [Key words] accounting environment; accounting professional ethics; improvement measures [figure number] F230 [document code] A [article number] 1005-1074 (2009) 02-0143-01 The plight of accounting professional ethics not only affects the quality and level of accounting work, but also has a serious impact on the positive role of accounting in social development. In order to standardize the accounting behavior, improve the level of accounting work, give full play to the role of accounting in maintaining the order of the market economy, and build a good accounting professional ethics, we must start from the analysis of accounting environment. 1, the accounting environment on the specific impact of accounting professional ethics The accounting profession is always attached to an accounting entity (including enterprises, undertakings, administrative organs, social organizations and other institutions or social organizations), so the accounting environment includes two parts: the internal environment and the external environment. 1.1, the internal environment refers to the internal accounting conditions and conditions of the accounting entity, mainly including the following contents: internal control system. In general, the perfect internal control system, to avoid and eliminate some of the loopholes in management, the formation of mutual restriction of the relevant departments and personnel, to comply with the ac