A Study On The Professional Ethics Of Accounting Personnel In The New Period And The Countermeasures

Accounting is a core industry in the development of economic market in our country. With the development of China’s economy, accounting becomes to more important. To be the main facts of economic activities, accountants directly relate to our economic market work healthy and in order. In the other words, the level of accountants’professional ethics affects the quality of accounting information, and this industry’s reputation.Nowadays, there are several of issues about the profession of accountants. Some accountants have professional skill problems, and lack of the viewpoint of professional ethics. Look around the accounting industry, the existing issues are accounting fraud, invalid accounting information, the certificated accountants violate the principle, which badly influent the reputation of the accountants. These situations not only severely corrupt social conduct, hinder the healthy development of market economy in our country, but also to the public and accountants and the accounting industry brings extremely harm.Therefore, that’s necessary to doing the research of solutions to improve the professional ethics of accountants, and optimize the environment of accounting industry’s professional ethics. Constraint the professional behaviors, improve relations between to the republic, protect country and public interests, in order to constantly develop and maintain the order of socialist marketing economy, enhance the moral construction of society and other facts. Based on this background, this article will show more research on accountants’professional ethics issues and outcomes.The paper proceeds gradually with the logic sequence of problem introduction, problem analysis and problem solving in the process of writing. First of all, on the basis of an amount of literature research, the paper summarizes the core concepts, key contents and features involved, which are the building blocks. Second, based on the previous part, this article exploresthe existing problems and disadvantages for accountants’professional morality in the face of new period, new situation and new challenges anddeeply analyzes the possible reasons which have led to these kinds of problems. Third, the paper provides a series of strategies aimed at boosting accountants’professional morality and virtue, which involve cleaning up the moral setting, accelerating publicity and education, and strengthening monitoring etc. Whatever, The author wishes the paper will be able to help accountants protect professional morality with the feeling of willingness, constraint non-moral behaviors and advocate professional morality from the instance of our country.