Thoughts on Strengthening the Construction of Professional Ethics of Accounting in Our country's Enterprises
Abstract
The construction of enterprise accounting professional ethics is the top
priority of accounting professional ethics construction in my country. At present, the
overall situation of accounting personnel in Chinese enterprises' compliance with
professional ethics is good, but there are also very few accountants who have weak
awareness of obeying laws and regulations and poor professional ethics. Therefore, it
is urgent to strengthen the construction of corporate accounting professional ethics. This article first expounds the connotation of accounting professional ethics and the
characteristics of enterprise accounting professional ethics. Secondly, it describes the
current situation of accounting professional ethics in our country, and explains the
harm and reasons of the lack of professional ethics. Finally, the corresponding
countermeasures and suggestions are put forward in view of the problems in the
construction of enterprise accounting professional ethics in our country.
priority of accounting professional ethics construction in my country. At present, the
overall situation of accounting personnel in Chinese enterprises' compliance with
professional ethics is good, but there are also very few accountants who have weak
awareness of obeying laws and regulations and poor professional ethics. Therefore, it
is urgent to strengthen the construction of corporate accounting professional ethics. This article first expounds the connotation of accounting professional ethics and the
characteristics of enterprise accounting professional ethics. Secondly, it describes the
current situation of accounting professional ethics in our country, and explains the
harm and reasons of the lack of professional ethics. Finally, the corresponding
countermeasures and suggestions are put forward in view of the problems in the
construction of enterprise accounting professional ethics in our country.
Keywords
Enterprise accounting; Accounting professional ethics; Accounting
personnel
Full Text:
PDFReferences
[1] Jin Zhang. Reasons and Countermeasures for the Lack of Accounting Ethics
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Professional Ethics of Corporate Accountants in Our Country [J]. Financial
Supervision, 2013, (17): 26-27. [5] Xuehui Yu, Xiaocheng Fan. Analysis of the Current Situation and
Countermeasures of Management Accounting in Current Enterprises [J]. Modern
Commerce and Industry, 2010, (7): 189.
DOI: https://doi.org/10.18686/aat.v2i4.2216
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