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2004•Journal of Shaanxi University of Science & TechnologyRequires access

STUDY ON THE QUESTION OF ACCOUNTANT PROFESSIONAL ETHICS

Yu Wu

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Abstract

As a very important element and content of accounting culture, professional accounting ethics always be one of the most important accounting theoretical study projects.In recent years, distortion of accounting information generally turned to be on focus after some accounting cheating affairs happened.This article mainly talked about present situation,problems of Chinese professional accounting and how to solve these problems.

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What this paper is about

As a very important element and content of accounting culture, professional accounting ethics always be one of the most important accounting theoretical study projects.In recent years, distortion of accounting information generally turned to be on focus after some accounting cheating affairs happened.This article mainly talked about present situation,problems of Chinese professional accounting and how to solve these problems.

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Available abstract

As a very important element and content of accounting culture, professional accounting ethics always be one of the most important accounting theoretical study projects.In recent years, distortion of accounting information generally turned to be on focus after some accounting cheating affairs happened.This article mainly talked about present situation,problems of Chinese professional accounting and how to solve these problems.

Key concepts: Accounting, Cheating, Professional ethics, Focus (optics), Positive accounting, Element (criminal law), Management accounting, Engineering ethics

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