第1个回答 2010-09-23
In contrast China's accounting status of professional ethics, in spite of years of consolidation and building, is still cause for concern.Professional ethics of the development of general experience of indulgence, obedience, and enlighten three stages.China's Most scholars believe that China's current accounting professional ethics in general is still in the indulgence stage, accounting and related personnel to comply with the consciousness of poor accounting ethics, accounting professional judgment weak, and strengthening accounting professional ethics measures is not strong Accounting Accounting Virtue and the combination of the rule of law very place, the accounting code of ethics of the legal norms of accounting and accounting technical specifications will not achieve the role of support and protection, unable to adapt to the development trend of accounting integrity.
As China's market economy has improved steadily, rising market levels, the integrity of the accounting requirements will be further strengthened.Therefore, each accounting workers and related personnel must meet the development trend of accounting integrity, conscious action, from self-starting, from the little things, and constantly improve their standards of professional ethics and moral decision-making capacity, for the accounting industry Construction of integrity and make contributions.Need to study and solve the current problem is: First, the social accounting integrity and Approach; second is how to cultivate and improve the accounting staff and professional ethical standards related to personnel; third is how to handle the accounting of Virtue and the relationship between the accounting rule of law; 4 is how to strengthen the accounting ethics education.
第2个回答 2010-09-23
But in our country, the professional status quo, even after years of rectifying and construction, remains worrying. professional development through general indulgence, obedience, and the realization of the three stages. our most think that the professional accountant in our country was in wild, accounting and relevant personnel to do the work ethic, the professional judgment is very weak and strengthen the accounting work ethic of measures for effective rule of virtue, accounting and accounting
第3个回答 2010-09-23
In the situation of the accounting professional ethics in China, although after years of rectification and construction, are still worrying. The development of professional ethics, and general experience indulge in three stages from enlightenment. Most scholars believe that our present accounting professional ethics in general is still in the stage, accounting and indulgence by related personnel of the accounting professional ethics, the accounting professional judgment ability is very weak, strengthen accounting professional ethics construction measures was not strong enough, accounting and accounting rule of virtue is inadequate, the combination of accounting accounting ethics legal norms and accounting technical specifications not support and guarantee, cannot adapt to the development trend of accounting sincerity.
Along with our country market economy system, the degree of marketization of improving the integrity of accounting demand will further strengthen. Therefore, every accounting workers and relevant personnel must adapt to the development trend of accounting sincerity, conscious effort, starting from the self, from small start, continuously improve their professional ethics and morality, accounting for decision-making ability construction of creditable make due contributions. It is necessary to research and solve the problem is: one is the accountant's sincere sociality and realization ways, The second is how to cultivate and improve accounting personnel and personnel of professional ethics, The third is how to handle accounting rule of law and accounting; The fourth is how to strengthen the accounting professional ethics education, etc.