The Core Values Of Accounting Ethics And Construction Ethical Enviornment

Accounting, whose purpose is to provide true, reliable accountant information for related staff and departments, is usually defined as the recorder of economic information in the process of economic development. Accounting professionals tend to interpret it as one pure tool or skill of management, whereas, if we take the following points into account, that is, the action has its significance of strong value, and accounting position also contains rich value meaning, we can suggest that accounting activities are consequently defined as one process of pursuing some values connected with accountant information management.Accounting activities of the ethical demand of accounting ethics on the rise and prosperity,but in the current accounting ethics research,people on the accounting ethics accounting ethics understanding themselves,especially accounting occupation morals,is the basic ethics of a small level of accounting ethics.Accounting ethics accounting ethics is with the emerging field of disciplines,therefore,the definition of accounting ethics should be based on the essence of accounting and thical nature of ananlysis,in this sense,the definition of accounting ethics should fully consider the three factors on the accounting entity recognition and respect,and characteristics of accounting activity moral rationality.From the accounting ethics defines the basic analysis.It is not difficult to draw the accounting core ethical values necessary to construct the conclusion.The article is a foundation with this,put forward crdit accounting ethics core value view.Accounting ethics as the core value,credit moral connotation includes:treat people with sincerity,even bargain,abide by its commitments.In accounting activity,credit is rooted in the accounting main body and benefit related person of trust ,its value has economic value,credit serves as a kind of intangible assets,usually brings enterprise value;and team cohesion;subjective value,namely the credit as the reality of the moral concept and norms,it is generalted in the accounting activities of the immanent and external demand,and to engage in accounting activities of the main prupose of accounting activities,is the main economic benefits and value prusuit of the intrinsic demand and rational choice.As the accounting ethics core value of crdit,its moral embodiment mainly lies in:enterprise culture's moral value,on one hand the enterprise culture embodies the credit concept and value pursuit,on the other hand,the corporate culture is also the team spirit and the integration of power performance,it can make up the defects of the system of business management,accounting system of moral value,this is because,the accounting system itself has intrinsic credit the value pursuit and practice mechanism;accounting workers individual virtur realization,accounting workers is the realization of accountin ethics core value subject foundation.From our country current actual condition looks,as the accounting ethics core value credit and moral status is not opimistic,the article puts forward,to solve this problem,the ehtical environment consturctiion is very important,The 480 question naire for the analysis of model,from the morality of market economy environment,culture,corporate governance and internal accounting control three aspects of analysis of the defect of the current acconting ethics core value the reason of the current situation,and then put forward the possible solutions ans the core ehtical vlues of credit entics environment in cludes the external envieonment and internal the people-oriented accounting crdit education,strengthen accounting workers of moral self-discipline and accounting credit construction of ingernal control system of our country at present accounting field solution of core value cognition,form the morality of market economy environment,culture and internal control annlysis of three aspect of accounting ehtics core of anomine of the cause,and on the this basis the constrution of accounting ethics put forward scientific core value idea.