Discussion on the Construction of Accounting Professional Ethics

The accounting professional ethics is refers to behaviour standard of various economic relations that accountants should follow in the occupational activity,it reflects accounting professional characteristics.In recent years,the construction of our country accounting professional ethics has obtained great progress,but there are still some accounting practices that violate the accounting professional ethics.Therefore,in order to improve accounting professional ethics,it is necessary to develop honesty education,increase superintendency strength and intensify occupation learning.This paper combines with the practical accounting work,the problem and reason of the accounting occupation are analysed,and analytical results can provide reference and support for accountants,this paper has certain practical significance.