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1、According to the accounting personnel professional morality situation, found that the accounting personnel professional ethics morals appear social issues, such as right and good and evil, shameful boundary ambiguity, commercialism, extreme individualism grow somewhat, forgetting to happen from time to tome, no longer creditworthy, forgery become public nuisance, has aroused the attention of the society. Namely, how to recognize and analyzing present situation, professional morality in accordance with the needs of the new era, Wuxi, honest and trustworthy, serving the people, honesty and self-discipline, devote the society, establish and perfect the accounting professional ethics system for enterprises to economic activities in the normal development and operation, on the social and economic stability and development plays a huge boost, conduct extensive publicity and education of the accounting professional ethics, and to enhance the accounting professional quality and service quality, from accounting sincerity and accounting supervision aspects, effectively play accounting supervision function, to prevent and stop violate the behavior of finance regulations and protect state or collective property safety integrity has the extremely vital significance 。
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