In today's rapid economic development,the intense competition between enterprises,abundant material wealth,the larger environment,accounting personnel,lack of proper professional ethics or professional ethics are not high,values,bias,actively or passively involved in counterfeiting activities,resulting in distortion of accounting information and accounting malfeasance prevalent,accounting personnel,the level of professional ethics controversy,the proposed self-cultivation from the accounting staff,community to step up efforts in building professional ethics,and from enterprise systems and internal controls,laws and regulations and the establishment of incentive mechanisms to strengthen the accounting professional ethics building,as soon as possible so that the accounting staff accounting profession ethical issues out of the dilemma.
Accounting Professional Ethics refers to the activities to be followed in the accounting profession,and reflect the characteristics of the accounting profession,adjusting the relationship between accounting profession professional code of conduct and norms.The accounting profession as the market an important area of economic activity,it is directly related to the implementation of national policies,but also related to a variety of accounting practices and standards.Therefore,the accounting officer should have a high standard of professional ethics.In this paper,the building of professional ethics of the accounting staff make some recommendations.