Resolve Accounting Ethical Dilemmas

Accounting moral appeals, accounting ethics, it is a kind of informal constraints. These are social public opinions, people’s inner beliefs and traditional habits which based on accounting organizations and accounting personnel in the accounting professions rely. In a way it is a good-and-evil evaluation regulation between people or between personal and social behavior of combined. The survival and development of accounting ethics in the accounting profession plays an indispensable role in the process. It requires the accounting people to select the correct value orientation and value standard. Make sure it obeys the rules of accounting behaviors, according with the humane, fair and just. It should translate from anomie to specification to increase the stakeholders of accounting professional credibility. Although, the various efforts did improve our accounting ethics research progress, the accounting ethics still have many difficulties which need us to solve. Therefore, continuously researching accounting ethical dilemmas related issues has great realistic meaning and theoretical significance.This article based on a new perspective to analyze the problems, we need to face, of accounting technology and why these questions are so important for us. And of course, to find out why these problems appear is also a doubt that we need to learn in the future. Finally, we have to find out the ways to sole these problems. That is our final target. As you see, this article is divided into six chapters. The first chapter is the introduction. It is about proposed research purpose and research significance. This chapter expounds the definition of related concepts, summarizes the research status at home and abroad. Also, research methods and innovation points are still in our discussion. The second chapter discusses about the accounting ethics dilemma, namely power conflicts, role conflicts and conflicts of interest these three aspects. The third chapter analyzes accounting ethics causes of trouble, including as a technology to features of accounting and accounting ethics demands under to the complexity of the analysis which based on different perspective of accounting. The fourth chapter tells us how to solve accounting ethics dilemma. The fifth chapter is the conclusion. It summarizes the gist and sums up the shortcomings.