Research on Professional Ethics of Accountants in New Times

Accounting professional ethics is the common requirement of the society for the accounting professional behaviors.Accounting professional ethics plays an important role in the enterprise operation process.However, in the new times, the professional ethics of the accounting personnel in our country is facing many challenges.There are also some problems in the professional ethics, such as inadequate education, incomplete institutions and low legislation enforcement.This paper analyzes these problems and gives the corresponding countermeasures to provide some references for the relative researchers. Concept of Accounting Professional EthicsEthics is the standard of the social behaviors of members in a society.It represents the desire and will of the public.The accounting occupation ethics is the common will bill of the accounting personnel behavior which requires accountants follow in accounting occupation activities.Like the ethics, the accounting professional ethics is the common requirement for the accounting professional behavior.With the deepening of the reform of the enterprise property right system, accounting not only provide the accounting information to meet the requirements of government agencies, corporate management, but also for the investors, creditors and employees involved in services, accounting behavior is the national and public interests.Accounting is a very practical economic discipline, which is to strengthen management and improve economic efficiency.Any society and individuals are not contrary to the objective economic law.The confirmation, measurement, record and report of accounting unit of economic operations, accounting standard design, accounting policies, accounting methods in the market must follow the objective economic law. Challenges of Professional Ethics of Accountants in New TimesThe transformation of China's economic system is a profound social change, which not only provides opportunities for the sustainable development of society, but also creates conditions for the social accounting professional ethics decline.With the development of the reform and opening up, the reform of the accounting profession has made some achievements.With the development of society and progress, some of the old accounting standards for the accounting personnel have lost the binding force, greatly reducing the authority of the accounting professional ethics.In the process of China's economic development, there has been a large scale of accounting information is not true, which is the biggest problem in the construction of the accounting profession in the construction of professional ethics.In the new period, the time period between the financial crisis and the global economic recovery is the time when the financial crisis began to affect the international financial