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t is to pay attention to the legal system, improve law enforcement efforts (Persellin, Shaub, & Wilkins, 2014). Post-crisis era, as a serious lack of legal construction, therefore, enterprises in the development process, we should pay attention to the legal system. Enterprises in order to better in the fierce competition in the market to survive and develop, we must take the law as the basis, by way of legitimate business, and improve the competitiveness of their own development. Secondly, it is to establish and improve the moral evaluation mechanisms. Accounting professional ethics evaluation mechanism means: enterprises to establish a special evaluation mechanism, the main contents of evaluation is the moral quality of the staff, system construction is its powerful guarantee, based on information resources, through scientific and rational evaluation methods to ensure that the basic content of the evaluation, using a series of acts reflect the accounting staff of professional ethics in general. Scientific, rational ethics evaluation system, to accelerate the construction process of accounting credit system, moral evaluation system includes many aspects, such as setting organization, indicators and methods of evaluation and the evaluation of the system and so on (Tweedie, et al, 2013). Thirdly, it is the introduction of advanced management concepts of Western countries. In the process of enterprise development in the United States, accounting information disclosure system has been recognized by various countries, however, in the process of enterprise development, still there are many problems, therefore, the relevant administrative departments of enterprises should gradually adapt and accept the American Accounting Information Management philosophy, based on the actual development of the market continues to expand in other markets, and thus rising accountancy professional ethics. Fourthly, it is to strengthen accounting practitioners vocational skills and professionalism. Accounting practitioners vocational skills and professionalism directly affect the quality of accounting information, so business-related managers should be fully aware of the importance of professionalism in accounting practitioners, practitioners regularly accounting professional ethics education and training, in order to make accountancy practitioners personnel able to bind their own behavior, and thus accelerate the pace of construction of accounting professional ethics. Fifthly, it is to establish rational incentives (Bolt-Lee& Moody, 2010). In the process of enterprise development, and professional quality of accounting personnel play an important role, therefore, enterprises should establish a scientific and reasonable incentive mechanism, in the course of its daily work, for the professional ethics of accountants, managers should establish the relevant assessment, evaluation and incentive mechanism, strictly implement voucher appointment system, and to give employees a certain material and spiritual rewards, and then continue to improve the quality and efficiency of the accounting staff, accelerating the process of accounting personnel morality.

Conclusion结论

In conclusion, accounting profession should be practical, intellectual and have regard for the public. In serving the public, it is imperative that professions have and demonstrate a systematic and elite knowledge.本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。