Study On China's Accounting Ethical Problems

In the past decade, with the hard impact of market economy development, financial data faking and accounting information distortion are becoming more and more common in our countries accounting area. The reason for this is that though the regular system is not perfect and the law itself also not very healthiness, but what worse the accountant ethic awareness is becoming more and more dim as the day past. For that reason they can't stand for the tempt of money and fame, finally they will lose their basic ethic to be an accountant. Therefore, accounting ethics plays an indispensable role in the survival and development of the accounting profession, which spurs on accounting behavior from the loss of the transition to a normative to increase the trust of the stakeholders in the accounting profession. Therefore the study of accounting ethics problems has great practical and theoretical significance.This article is divided into six chapters. The first chapter includes the introduction of the study and research significance, the research purposes, the research methods, the research ideas, the summary of the research Status at home and abroad. The second chapter describes the basic theory of accounting ethics, including ethics, accounting ethics, accounting professional ethics and ethical analysis of accounting activities. There is a China's accounting ethics Status quo investigation and analysis by the way fixed-point random survey, combining with case studies . In Chapter four, there is analysis of the lack of the accounting ethical status. Chapter V describing: the unethical space under the new accounting standards and the strategy reducing the unethical space from the comparison of the form of accounting standards. The content of chapter six is the construction and improvement of accounting ethics, respectively from the rule of law, accounting ethics education, monitoring system,traditional culture and so on.