The main purpose of this paper is to understand the current general professional ethics of accounting and to clarify the development status of accounting. In the current stage of rapid economic and cultural development of society, social industries have made rapid development, accounting as the main person in charge of enterprise financial calculation, statement planning and other work, occupies a very important position in enterprise production and operation. In recent years, under the influence of many factors, some enterprises generally have professional ethics problems, which seriously affect the healthy development of enterprises. Therefore, in the research, this paper first analyzes the harm of accounting professional ethics; secondly, discusses the problems existing in the construction of accounting professional ethics, and the specific reasons; since then, it focuses on the improvement measures of accounting professional ethics.<br>
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