THOUGHTS ON THE CONSTRUCTION OF PROFESSIONAL ETHICS FOR MODERN ACCOUNTING PERSONNEL
The construction of accounting professional ethics is crucial for accounting work and serves as a standard for accounting behavior.The Code of Professional Ethics for Accounting Personnel released by the Ministry of Finance in 2023 put forward new requirements for the professional ethics of accounting personnel in the new era.Continuously strengthening the construction of accounting personnel professional ethics is an important and cannot be ignored key concern in economic management work.From the perspective of the professional ethics standards for accounting personnel,this research elaborated the basic connotation,specific requirements,and important significance of the professional ethics standards for accounting personnel,and analyzed the challenges faced by modern accounting personnel in the construction of professional ethics,including insufficient training,inadequate supervision,and a lack of evaluation system,then put forward targeted suggestions to strengthen the professional ethics construction of accounting personnel,so as to implement and refine the professional ethics standards for accounting personnel,and enable them to become practitioners of the new era of"adhering to integrity,obeying the law and serving the public,adhering to standards,being responsible and dedicated,adhering to learning,and adhering to integrity and innovation",and provide theoretical support and practical guidance for the construction of professional ethics for accounting personnel in China,and promoting the stable improvement of their moral qualities.
accounting personnelprofessional ethicssuggestions and countermeasures
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