Traditional Culture Encyclopedia - Traditional festivals - What is the importance of accounting professional ethics?
What is the importance of accounting professional ethics?
Accounting professional ethics refers to the professional code of conduct and norms that should be followed in accounting professional activities, embody the characteristics of accounting profession and adjust various economic relations of accounting professional relations. Accounting professional ethics is a means to adjust the interest relationship of accounting professional activities. Under the condition of market economy, various economic relations in accounting professional activities are becoming more and more complicated, and the interests of various economic subjects often conflict with the interests of the state and the public. Accounting professional ethics can cooperate with the national legal system, adjust the economic interests in professional relations, maintain the normal economic order, establish good accounting professional ethics and improve the level of accounting professional ethics. Strengthening the construction of accounting professional ethics is a realistic requirement to improve accounting credibility, which is conducive to giving full play to the basic role of accounting work in the socialist market economy and improving the moral quality of accounting personnel. It is also of great significance to correctly implement relevant state policies and decrees, strengthen enterprise management and improve economic benefits.
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