Accounting personnel have played an important role in the process of national's economy development. But as the economy development is deepening day by day, it is very crucial to strengthen the construction of accounting ethics in order to provide the accurate and valued accounting information. In modern economy circumstance, the concept of credibility has been emphasized gradually. It is no exception for the accounting information. Therefore, it is very necessary to strengthen the accounting ethics construction. Combining the occupational feature of accounting and the requirements of modern ethics, the methods to strengthen accounting ethics are as follows:
First of all, the occupation attitude. The proverb goes "the attitude depends on everything." that is to say, if one person has a right attitude for the job, he will try his best to gain a good working performance. Referring to the accountant, the accounting personnel should a right occupation attitude and do their best to become a good accountant with a high quality accounting ethics. As long as you love the work, the occupation emotion can be cultivated and the good accounting ethics can be formed gradually.
Secondly, the education and training of accounting ethics. As a vital supplementary method of occupational ethics education, every accounting should continue to receiving the education and training of accounting. The accounting ethics should a rational and spontaneous behaviour, which should be strengthened and cultivated. Besides, the following principles for accounting personnel should be avoided: "the accounting information distort", "the low occupation ethics" and "the lacking in the professional skills".
Besides, the advanced education methods such as Internet and case study are very useful to improve the accounting ethics.
Thirdly, the good social circumstance of accounting ethics. Owing to the importance of construction of accounting ethics, the social awareness of accounting ethics should be improved by all kinds of media such as Internet, newspaper and advertisements and so on. With a good social environment of accounting ethics, the accounting personnel can fully understand the function of good accounting ethics.
Finally, the full laws & regulations and effective supervision. With the strict laws & regulations of accounting ethics, the ethics behaviour of accounting personnel can be guaranteed. Besides, it is very necessary to establish an evaluation system of accounting ethics in order to encourage more and more accounting personnel.
At the same time, in order to implement the laws & regulations of accounting ethics, the necessary supervision is very indispensable. With an effective supervision, it is very helpful to form a good social environment of accounting ethics.
The construction of accounting ethics have something to do with the accuracy of accounting information, national's profit and the development of enterprise and individual. Therefore, it is very crucial to strengthen the construction of accounting ethics in order to the overall quality of accounting personnel. The good accounting ethics can provide us with a accurate and reliable economy statics, which can lay a solid foundation to face the challenge of financial tsunami.
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