The ethic of accounting

The specific content of the principle of accounting ethics
  
  Accounting moral principle refers to adjust the economic relations and interests as the basic starting point and the root of the accountancy morality relations under a certain social conditions, in the whole system of accounting ethics plays a fundamental and dominant position.Due to the nature including moral absolute and universal, but also has the moral relativity and difference, so each country's accounting moral principles by the applicable to the country under the condition of socialist market economy of the interests of the individual and group interest highly unifies the specific content of the two parts.

The establishment of the principles of accounting ethics

1 We must share the basic requirements that all mankind have Shared, applied and adhered to.
2 Must be able to reflect the economic relations of a particular society, the economic relations of certain times and the general accounting ethics of people.
3 The general direction of accounting moral behavior must be specified and the dominant position in the accounting ethics system.
4 It must be the most important sign that distinguishes different types of accounting.                                                                                5 Must be apply to any morality under moral type.
Content editing of accounting ethics standards


  Accounting ethics since is the general standard applies to all moral, namely social development, improve and perfect the interests of everyone and moral character, there are two aspects: social and personal.The former is a measure of whether accounting ethics can maintain and promote the existence and development of human society.The latter is a measure of accountancy morality evaluation or whether can improve including accounting's own personal interests and improve the moral quality of the individual, because the accountancy morality is people's behavior standard, and accounting standards of moral itself.On the one hand, it is the standard that measures the good and evil behavior of the individual, and the criterion for evaluating the morality of accounting which is established by the society.

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