The development of society is inseparable from the training of Accountants' professional ethics. The main performance is that accountants do not want to make progress, lack of research spirit, lack of occupation. In practical work, these internal supervision can not be implemented for a variety of reasons. In the work of subjective arbitrariness is strong, not strictly according to the system to deal with business; or for the management's opinion, obedience, lack of self judgment consciousness, these are very easy to cause accounting information distortion.