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留学生essay范文：会计职业道德

职业道德是指在人们的职业生活中遵循的基本道德。即一般社会道德在职业生活中的具体体现，它是专业胜任能力和职业责任结合专业的学科，属于自我调节的范围，在专业生活的某些方面通过公约、法规等来调节。作为最古老的职业之一，会计已经发展了自己的伦理，会计伦理。会计职业道德是会计人员职业道德适用于他们的职业和日常生活中，它汇集会计人员的职业特点，成为会计职业和和经济关系的坐标。

Introduction 简介
Professional ethics refers to the basic moral to be followed in people’s professional life. Namely, the general social morality embodied in professional life. The term of professional ethics is the combination of professional morality, professional discipline, professional competence and professional responsibility (Valentine, Fleischman& Bateman, 2015). It belongs to the scope of self-regulation, which regulates on some aspects of professional life through conventions, codes and so on. Professional ethics is both the conduct guidelines of participator and expects of the public, and moral norms and responsibility of participator to the public. As one of the most ancient professions, accountancy has developed its own ethics, Accounting ethics. Accounting ethics is the professional ethics applies to accountants during their professional and daily life, which highlights the professional features of accountants, coordinates the professional and economic relationship in accountants’ professional and daily life (BADEN, 2014). It is the general public morality embodied in accounting work, guidance, which restricts participator’s behavior, adjusts social norms and social relationships between the accountants and society and the relationship between accountants and various interest groups. It runs throughout all areas of accounting work and reflects the integration of social development and personal characteristic development. It also relies on interpersonal relationship adjustment that if it is reasonable, or consistent with the morality requirements and rightfully expects of the society. It transfers the outside, meaning the society, requirements and expects to a internal non-mandatory specification to accountants (Martinov-Bennie&Mladenovic, 2015). Therefore, 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. it is consistent with the accounting ethics. It will give a brief introduction of accounting ethics and the importance of accounting ethics in the aftermath of the global financial crisis, since interest in the role of accountancy profession in supporting public value remains high. 

Accounting ethics and public value 会计伦理与公共价值

From a historical point of view, accounting is individual behavior of economic agents from gradually developed into a universal social behavior. In this process, along with the development and maturation of the accounting techniques and methods, casting a constraint travel accounting staff code of conduct, including profit or non-profit organization glimpse covet, independent registered accountants and accounting professional ethics. Accounting professional ethics is not static; the second is an evolving process. With the development of market-oriented economy and technology to accelerate economic interests more orientation affects every member of society. At the same time, accounting only can be further deficit station and derivatives. Accounting methods and means have undergon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。