The Research On Construction And Implementation Of Accounting Ethics

Accounting ethics plays an indispensable role in the accounting profession's survival and development process. It urges the transition of the accounting practices from loss to norms, and increases the accounting profession's credibility for the stakeholders. Research for the construction of accounting ethics is of great practical and theoretical significance.Firstly the thesis discusses ethical issues throughout the entire process of accounting practice at the present stage. From establishment and implementation of the accounting standard, acts and awareness of individual to accounting information disclosure, the thesis analyzes the force7 and the problems played on accounting activities of the entire process of accounting ethics. On the basis of analysis for the current situation, the thesis tries to discuss the causes of loss from objective and subjective aspects in order to explore specific ways of accounting ethics implementation. Secondly, accounting ethics special structural analysis framework is based on the theory of moral structure by the reasoning mode of the general to the specific, which is posed by the "three dimensions"(ethical phenomenon structure, ethical relationship structure, ethical standards structure ) and "nine levels"(ethical awareness, ethical norms, ethical activity; the relationship between nature, the relationship between society, the relationship between themselves; previous ethics, update ethics, ideal ethics). Finally, by the means of the accounting moral education, the integration of legal regulation and profession self-discipline, accounting moral evaluation, the disclosure of accounting ethical information, and ethical certification services, the thesis explores the accounting ethics for the concrete implementation and innovation based on the analysis of the structure.