An Analysis of Improving the Professional Ethics of Accounting Personnel in Universities in the Digital Economy Era
In February 2023,the Ministry of Finance issued China's first"Code of Professional Ethics for Accounting Personnel"(Cai Kuai[2023]No.1),which put forward new requirements for the professional ethics of accounting personnel in the new era.This article elaborates on the core content of the"three firms"of the standard,analyzes the requirements for the professional ethics of accounting personnel in universities and the main problems they face in the digital economy era,and proposes regular accounting professional ethics training to promote learning through exams and include it in target assessments;establish a sound internal control system;improve the professional level of accounting personnel and establish personal integrity records;suggestions for promoting the professional ethics construction of accounting personnel in universities include strengthening continuing education,enhancing business skills and service awareness,and improving relevant laws and regulations,in order to ensure the quality of accounting information and provide reference for improving the professional ethics level of accounting personnel.
Digital economyProfessional ethicsAccounting personnel in universities
NETL
NSTL
万方数据
维普
