Accounting Law and Professional Ethics Norms

Author: Yang Chunping
Publisher:
Publishing Date: 2005-01-01
Features: Accounting behavior norms are the fundamental operational guidelines for accounting work. Accounting is a crucial foundation for economic management. Strengthening economic management requires strictly regulating the accounting behavior of accounting units, unit leaders, accounting department heads, accounting personnel, and accounting intermediary institutions and personnel through accounting behavior norms. Accounting behavior norms include accounting technical norms, accounting customs norms, accounting legal norms, and accounting professional ethics norms. Accounting technical norms and accounting customs norms primarily adjust accounting behavior from the technical aspects of accounting work and the professional quality of accounting personnel. However, accounting legal norms are the supreme behavioral norms for accounting and play a foundational role in socio-economic activities. Accounting professional ethics norms are the fundamental principles of accounting work. As components of the superstructure, both accounting legal and ethical norms serve as important means to maintain social and economic order and regulate people's thoughts and actions in accounting. In accounting work, they are interconnected, integrated, and complementary. These accounting behavior norms play their respective important roles in accounting work in a coordinated manner from different perspectives.
This book is based on accounting behavior norms, focusing on discussing accounting legal norms and accounting professional ethics norms. It takes accounting behavior norms as its core concept, running through the entire subject system, ideological perspectives, and content structure of the book, aiming to systematically and accurately elaborate the fundamental principles and basic knowledge of this discipline while striving for a unified combination of scientific rigor, systematicity, and practicality.
This book is based on Accounting Laws and Professional Ethics (Chengdu University of Science and Technology Press) and has undergone creative revisions by the author in response to the new requirements of the Accounting Law (second revised edition) and the Implementation on Citizen Moral Construction issued by the Central Committee of the Communist Party of China. The revisions include creative adjustments in writing objectives, outline, chapter structure, innovative viewpoints, and content enrichment. The book's system construction also takes into account the professional characteristics of financial accounting and certified public accountants. Additionally, it has absorbed and referenced as much as possible the new theoretical achievements and practical accomplishments in the field of accounting behavior norms and related disciplines in China, reflecting the new progress in China's accounting behavior norms discipline.
During the writing process, the author referred to a large number of references, drawing rich insights that clarified the author's thinking, inspired creativity, and broadened the author's perspective. Here, the author expresses deep gratitude to the authors of these references. Although the author has made every effort, due to various reasons, this book still contains many issues that require further discussion and research. Therefore, the author sincerely hopes that readers will provide valuable feedback to help improve this book.