Year: 2025
Type: article
Abstract: The phenomenon of "system dependence" in modern society is very obvious, which also leads to the emergence of more and more problems such as lack of responsibility. In modern enterprise accounting management, enterprise managers are most concerned about the training of ac-counting professional skills, and the importance of accounting professional ethics. Lack of atten-tion to training, which led to the emergence of accounting information distortion. The occur-rence of accounting information distortion and other situations has brought a great negative impact on the normal operation of enterprises, and even affects the stability of the country and society. In order to better solve this problem, my country promulgated the "Accounting Law of the People's Republic of China" in 2017. , in the newly revised "Accounting Law", it is clearly proposed to strengthen the construction of accounting professional ethics. In this article, the focus is on the construction of accounting professional ethics in the new era. This paper is mainly divided into four parts: the first part is the introduction of the concept, expounding the related concepts of the construction of accounting professional ethics; the second part analyzes the current situation of enterprise accounting professional ethics; the third part explores the social environment and practical significance of strengthening the construction of enterprise accounting professional ethics; The fourth part analyzes the implementation path of enterprise accounting professional ethics construction.
Source: Annals of Management 管理学年鉴
Institution: Foshan University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4410932113