Research On Professional Ethics Of Accountants

Professional ethics is the basic principles people should follow in the occupational activities,to strengthen the construction of professional ethics helps carry out the occupational activities orderly,and has important value to regulate the social order and construct a harmonious society at the same time.Professional ethics of accountants is a special representation of professional ethics and has its own characteristics.The study of accounting personnel professional moral evaluation has a certain reference to the existing theory of the accounting professional ethics,it can provide certain theoretical basis and practical reference to the accounting personnel professional ethics construction of various industries,and can promote the accounting personnel vocational moral quality improvement.At present,there are many achievements in the research on the professional ethics construction of accountants,but the research on the professional ethics evaluation of accountants is rare.Accounting professional ethics is the basic moral consciousness and professional skills the accounting personnel should have in the process of work duties,including eight aspects,such as dedication,honesty,trustworthiness and self-discipline etc.The accounting personnel should possess professional skills,and need to faithfully perform professional social functions,the particularity of the accounting personnel in the face of various complex relationships.Accounting personnel professional moral evaluation mainly includes self evaluation,internal evaluation and external evaluation.evaluation purpose for the evaluation object,evaluation standard for the utility and the diversification of evaluation content is the main features,they are required to specify the entry qualifications,strictly implement responsibility of the position,take the responsibility of professional ethics,and strictly abide by the accounting laws and regulations.Evaluation purpose,evaluation subject,evaluation object,evaluation index system,evaluation standard,evaluation basis,the evaluation method is the main constituent elements.It has important theoretical basis and practical basis to strengthen the professional ethics evaluation of accountants.In theory,in ancient China,marxist classical writers gave their related points on accounting personnel professional moral evaluation,the Chinese communists proposed the basic idea of accounting personnel professional ethics construction from the aspects of honest,objective and fair,honest and trustworthy,improve skills,reinforcement learning.In practice,due to the constraints of economic,social,cultural,policy and internal factors,the professional ethics and professional ethics of accountants are faced with a series of problems.To strengthen the evaluation of accountants' professional ethics,first of all,we should abide by the scientific principle,the principle of subjectivity,the principle of comprehensiveness and objectivity.Secondly,the system and mechanism should be strengthened.In terms of system construction,we should strengthen the accounting personnel professional moral evaluation of legal governance,improve the accounting personnel professional moral evaluation of the operating system,establish the management of the accounting personnel professional moral evaluation system;In terms of mechanism construction,it is necessary to realize the professional ethics evaluation mechanism of diversified accountants and improve the supervision mechanism and feedback mechanism of professional ethics evaluation of accountants.Thirdly,the evaluation index system of professional ethics of accounting personnel should be constructed,and the weight of each evaluation index should be quantified.Finally,in view of the specific evaluation results,it should be regarded as the first premise of accounting personnel vocational qualification certification,an important basis for accounting personnel assessment evaluation,and the core content of accountant professional morality construction of archives.