how to strengthen the accounting analysis of professional ethics（如何加强会计职业道德的分析）.docVIP

How to strengthen the accounting Analysis of Professional Ethics [Abstract] At present, the field of accounting immorality is becoming more prominent, accounting personnel, ethical issues facing a severe test, this article from the ethical implications of accounting personnel to start, to submit their problems, to analyze its causes. [Keywords] Accounting Professional Ethics Analysis With the modern society and the rapid economic development, accounting information is increasingly the majority of policy makers, investors, creditors, business managers and other users of the importance of accounting information, it became a government an important basis for macroeconomic policy-making, so fidelity of information now being a high priority. First, the accounting standards of professional ethics, the meaning and basic characteristics of 1. The accounting officers of ethical standards can be summarized into six areas: dedication, familiar with the regulations, according to law, objective and fair, good service, keep a secret. (2) accounting staff of professional ethics means: First, professional ethics is to adjust the accounting activities of interest in the accounting profession means, the second is relatively stable accounting ethics, third, accounting professional with a wide range of social ethics. 3 accounting for the basic characteristics of professional ethics: principles, selfless, service, and the times. To establish the accounting professional ethics is to strengthen the moral constraints of the accounting staff to make their knowledge and skills to meet the demands of work performed. Second, the ethical problems of occupational 1 employing a poor sense of professional ethics. In a market economy conditions, the accounting staff in the interests of the main center, as the diverse interests of drivers, the accounting professional conduct of the hostages also bound to be interest-driven. A few low quality of accounting