Meter is an important component of economic management in strengthening economic management and financial management， safeguard the socialist market economic order is playing an important The accounting officer is the main body of accounting， the accounting staff of professional ethics directly affect the quality of accounting， the state and business interests， therefore， the accounting staff of professional ethics must be The current accounting work， many of the problems， so this paper the meaning of the accounting professional ethics， characteristics， and describes the role to re-recognize the importance of professional ethics of accountants and should possess the basic qualities， as well as how to enhance their professional and moral qualities of Accountants building， layer upon layer to start discussion of the professional ethics of
Analysis of the effect of the impairment of assets on the profit - to regulate behavior analysis under the new accounting standards based on listing Corporation
Accountancy is an integral part of economic control， it plays a vital role in the fortifying of economic and financial management， as well as maintaining the order of socialist market There shows up a great many problems in current So， this article starts by the signification， characters， functions of professional ethics， relearns and states the the importance of professional ethics and basic qualities for accountants， and also talks about the methods of cultivating accountant's professional It discusses the accountant's professional ethics step by Presently there are many problems existing in the accounting work; by examining the implications， characteristics and functions of accounting personnel’s professional ethics， this article reacquaints and expounds its importance， elaborates step by step the basic qualities requisite for an accountant and suggests ways to enhance the buildup of quality of his personal professional 望采纳
