On the Relationship among Corporate Culture, Business Ethics and Accounting Professional Ethics

1. Corporate culture: Corporate culture is an ideological value, a long-term and stable cultural concept, historical tradition and unique management spirit and style, including a company's unique guiding ideology, development strategy, management concept, values, ethics, customs and habits, etc.

2. Business ethics: Business ethics studies the ethical relationship between people and its laws in business activities, studies the reasonable business ethics order that makes business and business subjects full of vitality and is conducive to the all-round and harmonious development of mankind, and then studies business ethics issues such as the principles and norms of business behavior that business subjects should abide by and the excellent business spirit that should be established.

3. Accounting professional ethics: dedication, honesty and trustworthiness, honesty and self-discipline, objectivity and fairness, adherence to standards, improvement of skills, participation in management and strengthening of services.

The relationship among them is mutually conceived and restricted. Corporate culture and business ethics are a code of conduct for accountants in the company, and accounting professional ethics should be based on corporate culture and business ethics!