With the high-quality development of China's economy,in accordance with the requirements of the CPC Central Committee to stand at a new stage of development,adhere to new development concepts,and serve a new development pattern,China's accounting reform and development has progressed from the transformation and upgrading during the"13th Five-Year Plan"period to the integration,innovation,and improvement of efficiency during the"14th Five-Year Plan"period.As the main body of accounting reform,the professional activities of accounting personnel have shifted from traditional bookkeeping,accounting,auditing,and reporting to functions such as value management,capital operation,risk management,and strategic decision-making support.Therefore,the increasing complexity of professional activities has placed higher demands on the ethical standards of accounting personnel,aiming to continuously improve their professional qualities to ensure that the foundational service functions of accounting are fully utilized.Based on an analysis of the connotations,characteristics,and current status of accounting ethics in China,this paper explores the motivations behind the lack of professional ethics,constructs an evaluation model for the professional ethics of accounting personnel based on moral development theory,and proposes countermeasures and suggestions for strengthening the construction of accounting ethics.
moral developmentaccounting personnelprofessional ethicsevaluation
维普
万方数据
