Social Factors Analysis of the Absence of Professional Ethics among Accountants / 中国医学伦理学

ABSTRACT

As the repeated emergence of accounting communication distortion and criminal behaviors among accounts,the absence of accounts′ professional ethics is drawing increasing attention from the general public.The professional ethics absence is partially related to the imperfect self-discipline of accountants.However,self-discipline by its own can never solve the absence of accounts′ professional ethics to some extent.Certain social factors are also responsible,which are analyzed in this thesis,aiming to provide a welcoming external environment for the improvement of professional ethics among accountants.