Research on the Construction of Accounting Professional Ethics in Enterprises in the New

The phenomenon of "system dependence" in modern society is very obvious, which also leads to the emergence of more and more problems such as lack of responsibility. In modern enterprise accounting management, enterprise managers are most concerned about the training of ac-counting professional skills, and the importance of accounting professional ethics. Lack of atten-tion to training, which led to the emergence of accounting information distortion. The occur-rence of accounting information distortion and other situations has brought a great negative impact on the normal operation of enterprises, and even affects the stability of the country and society. In order to better solve this problem, my country promulgated the "Accounting Law of the People's Republic of China" in 2017. , in the newly revised "Accounting Law", it is clearly proposed to strengthen the construction of accounting professional ethics. In this article, the focus is on the construction of accounting professional ethics in the new era. This paper is mainly divided into four parts: the first part is the introduction of the concept, expounding the related concepts of the construction of accounting professional ethics; the second part analyzes the current situation of enterprise accounting professional ethics; the third part explores the social environment and practical significance of strengthening the construction of enterprise accounting professional ethics; The fourth part analyzes the implementation path of enterprise accounting professional ethics construction.

Authors

Institutions

Publication Details

Journal
Annals of Management 管理学年鉴
Published
2025-05-24
DOI
https://doi.org/10.63313/management.8003
Primary Topic
Educational Reforms and Innovations
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Research on the Construction of Accounting Professional Ethics in Enterprises in the New

Liping Yu, Qiuqi Wu, Xin Meng
Annals of Management 管理学年鉴
Educational Reforms and Innovations
article

Research on the Construction of Accounting Professional Ethics in Enterprises in the New

Liping Yu, Qiuqi Wu, Xin Meng
article en

Abstract

The phenomenon of "system dependence" in modern society is very obvious, which also leads to the emergence of more and more problems such as lack of responsibility. In modern enterprise accounting management, enterprise managers are most concerned about the training of ac-counting professional skills, and the importance of accounting professional ethics. Lack of atten-tion to training, which led to the emergence of accounting information distortion. The occur-rence of accounting information distortion and other situations has brought a great negative impact on the normal operation of enterprises, and even affects the stability of the country and society. In order to better solve this problem, my country promulgated the "Accounting Law of the People's Republic of China" in 2017. , in the newly revised "Accounting Law", it is clearly proposed to strengthen the construction of accounting professional ethics. In this article, the focus is on the construction of accounting professional ethics in the new era. This paper is mainly divided into four parts: the first part is the introduction of the concept, expounding the related concepts of the construction of accounting professional ethics; the second part analyzes the current situation of enterprise accounting professional ethics; the third part explores the social environment and practical significance of strengthening the construction of enterprise accounting professional ethics; The fourth part analyzes the implementation path of enterprise accounting professional ethics construction.

Annals of Management 管理学年鉴Vol. 1(1)
Foshan University (CN)
Openalex Percentile: Top 84%
Educational Reforms and Innovations
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

Research on the Construction of Accounting Professional Ethics in Enterprises in the New — Liping Yu, Qiuqi Wu, et al. · Annals of Management 管理学年鉴 (2025) | TGRS Research Map | TGRS