期刊名称：International Journal of Business Administration
印刷版ISSN：1923-4007
电子版ISSN：1923-4015
出版年度：2012
卷号：3
期号：3
页码：p28
语种：English
出版社：Sciedu Press
摘要：Any country is facing the problem of ethics of professional accountants, which also has been a focus of accounting theories for many years. Especially since the financial crisis in 2008 and the recession of world economy, business has been difficult, which makes the ethics of professional accountants more important. In perspective of business ethics, the author discusses the characteristics and the structure of ethics of professional accountants, locating the barriers for the construction of ethics of professional accountants and relevant reasons, and proposing the way for establishing the system of ethics of professional accountants.
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