国会计职业道德缺失的现状及原因分析（The present situation and cause analysis of lack of accounting professional ethics in China）.doc

国会计职业道德缺失的现状及原因分析（The present situation and cause analysis of lack of accounting professional ethics in China） [Abstract] in todays information age, accounting information is essential to the development of the country and the survival of enterprises. But it is a pity that the accounting information market is very chaotic, false, false accounting information users and mirrors, seriously affected Chinas market economic order. The fundamental reason is that the lack of professional ethics is one of the most important reasons. This article through to the accountant professional ethics flaw present situation and the reason carries on the thorough analysis, the goal is to arouse the society to pay attention to the accountant professional ethics flaw question. Accountant professional ethics; present situation; reason The accounting profession as an important field in the market economic activities, mainly to provide accounting information or authentication service, the service quality directly affects the operators, investors and the public interest, and affect the economic order of the whole society. The more development of market economy, the higher the requirement of honesty and morality in accounting industry. But the reality of the situation, in recent years, exposes a series of accounting fraud cases and audit related cases of failure, not only make the accounting personnel of the public image suffered shadows, the credibility of the accounting profession is in doubt, but also shaken the foundation of market economy credit. Therefore, it is necessary to understand the current situation of the lack of accounting professional ethics and analyze the reasons for the loss of accounting professional ethics. I. The present situation of the lack of accounting professional ethics At present, under the socialist market economy in China, most accountants can do their work, study hard, adhere to the principles and participate in the management. But there are also some accountin