The we are involved with small works, or
The strengthening of the awareness of accounting professional ethics plays a vital role in the overall development of the business. If accounting staff do not have accounting professional ethics, then the impact of trust on the public cannot be ignored. In accounting and auditing, professional ethics is a tool to measure the good or bad behavior, and also it is a guideline to help accountants have a good professional ethical habit, to determine the professional accountant responsibility to individual, investors, and the public. The reality is that now we communicate with each other based on trust which cannot without ethics. Also, we cannot have a good contact with environment and the world.
In other words, as we are involved with small works, or when we participate in a simple dialogue or when we consider social life and professional responsibilities, we need ethical principles. Professional behavior regulation and ethics in accounting and auditing is an attempt to respond these needs. From the ideology and behavioral performance of accounting practitioners, we can see that the level of professional ethics of employees directly affects the efficiency of work and the response. From the perspective of accounting practitioners, it is necessary to strengthen their own self-discipline and their own understanding of the relevant legal provisions of professional ethics; from the perspective of laws and regulations, the legal department needs to repair its laws and regulations on professional ethics, and promote the improvement of professional ethics To everyone, make it a norm for professional staff to restrain themselves; from the perspective of the enterprise system, it is necessary to develop a system of professional ethics that conforms to its own development, and strengthen its supervision, and regulate the laws of employees . In addition to affecting oneself, the cultivation of accounting professional ethics also affects the healthy operation of the entire enterprise and even has a certain impact on the rights and interests of the people.
Therefore, it is necessary to strengthen the cultivation of accounting professional ethics.