The basic contents of the Accounting Law of the People's Republic of China*** and the State of China, the concept of accounting ethics and what is the system of behavioral norms

The basic content of the accounting law I. Regulate accounting behavior, to ensure that accounting information is true and complete the purpose of the legislation; II. Emphasize the responsibility of the person in charge of the unit for the accounting work of the unit and the authenticity and integrity of accounting information; iii. Further improve the accounting rules; iv. Making special provisions on accounting for companies and enterprises; v. Further strengthening accounting supervision; vi. Requires state-owned and large and medium-sized enterprises with state-owned assets in a controlling or dominant position to have a chief accountant; vii. Made provisions for the management of accounting qualifications, requiring that those engaged in accounting work must obtain a certificate of qualification in accounting; viii. Increased penalties for illegal accounting behavior.

The concept of accounting ethics accounting ethics refers to the accounting professional activities should be followed in the accounting profession, reflecting the characteristics of the accounting profession, adjusting the accounting professional relations of professional behavior guidelines and norms. Its meaning includes the following aspects: (1) accounting ethics is a means of adjusting various interests in accounting professional activities. (2) Accounting ethics has relative stability. (3) accounting ethics has a wide range of social.

Accounting ethics behavioral norms system contains: (1) the concept of accounting ethics. That is, the proposed accountants should behave, as well as to achieve the minimum feasible standards set out in the code of conduct, including professionalism, professionalism, professional responsibility and professional fairness. (2) Code of Conduct. This is a mandatory ethical standard, which can be formulated with full reference to the excellent results of the world accounting community and our traditional culture. (3) Description of the code of conduct. To clarify the scope and implementation of the code of conduct to provide guidance to improve its practical operation.