The Study On Professional Ethics Of Construction Of Accountants In Our Country

Accountants' professional ethics is a weak link which needs to be strengthened urgently in China's accounting system. Strengthening the foundemaental theory research of accountants' professional ethics, promotting construction of accountants' professional ethics system,taking construction of accoutants'professional ethics system as important means for the development of economy and society are the important works to advance the national finance and accounting system construction.At present, the general and foundemental theroy research in our country about accountants' professional ethics is weak and not standard, lacking of further research on how the accountants' professional ethics system will be built. Based on this situation, this thesis will focus on more thorough systematic research in the following aspects.First, this thesis has done some new and exhaustive analysis on several basic questions about chinese accountants's professional ethics, has given a brief summary of the history and its significance of this profession as an accountant, and had a complete and clear summary of the essential feature and the function of accountants'professional ethics; Second, this thesis gives a complete summary and induction of the problem and appearence of the anomie of chinese accountants' professional ethics , and discusses about the reason from internal and external aspects;And, this thesis has analyzed the core organizations of accounting and the accountants'professional ethics standards of developed countries, from which our country can borrow some advanced experience for the construction of chinese accountants' professional ethics system. Finally it comes to discuss the detailed implementation ways to build our accountants'professional ethics ,based upon analyzing all kinks of main factors which will affect the accountants'professional ethics standards.