The Study On Chinese Accountants' Professional Ethics In New Times

Since convening the 3rd Session of the 11th CPC Meeting, China began to enter a new historical period of transition from a planned economy to a market economy. In this period, as an important field of a market economy,the level of professional ethics in accounting business not only decides the future of its developing, but also influences the basis of market economy operation and the building of a harmonious society. In recent years, series of accounting fraud incidents and related auditing failure cases reflect the weakness of the accounting ethics construction. In the event of all kinds of accounting fraud, the accountants play quite infamous roles.Despite of anger, people can not help crying out for "honesty", which brings the unprecedented attention to industries and common people about the professional ethics of accounting. Based on it,this article develops the discussion of issues related to accounting professional ethics.This article is composed of seven parts. The first part mainly makes a brief introduction about the research background,methods, purposes, meanings; The second part discusses the ethical issues related to the accounting theory, and defines related definitions; The third part makes a preliminary analysis of the status of accounting professional ethics so that it can be as a basic point of the full study. In the fourth part,according to the actual survey data and with the comprehensive use of economics,related theories of Marx's materialist dialectics, the article makes in depth and multi-angle analysis about the reason for the lack of accounting professional ethic respectively from the internal level and the social level, school level;In the fifth part, according to reviewing the history, facing reality and looking forward to the future,the text puts forward to the importance, urgency and influence on the comprehensive national strength of improving and strengthening our accounting staff professional ethics; The sixth part puts forward to the basic framework of establishing and improving the accounting professional ethics system; Basis on part six, the seventh part puts forward to the specific methods of reconstructing of China's system of professional ethics of accountants so that we can establish and improve the operable system of accounting professional ethic.