Building a New System of Accounting Professional Ethics Standards

DOI

10.2991/978-94-6463-272-9_22How to use a DOI?

Keywords

accounting professional ethics; standardizing new system; system design; education and training; supervision and management

Abstract

This article aims to explore the necessity and feasibility of constructing a new system of accounting professional ethics standards. With the continuous development of the global economy, the importance of the accounting profession has become increasingly prominent, and misconduct such as accounting dishonesty has also occurred from time to time, posing a threat to the stable operation of the entire economic system. Therefore, it is imperative to establish a sound accounting professional ethics system. This paper first analyzes the problems and challenges of the current accounting professional ethics, and then puts forward countermeasures and suggestions to build a new system from the aspects of system design, education and training, supervision and management. By strengthening professional ethics education, establishing effective supervision mechanisms, and motivating accounting personnel to adhere to professional ethics, it is expected to build a more healthy, transparent, and reliable new system of accounting professional ethics standards.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Fengrui Liu
PY  - 2023
DA  - 2023/10/15
TI  - Building a New System of Accounting Professional Ethics Standards
BT  - Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023)
PB  - Atlantis Press
SP  - 210
EP  - 216
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-272-9_22
DO  - 10.2991/978-94-6463-272-9_22
ID  - Liu2023
ER  -