Reflections on how to improve China s financial accounting standards

1. Topic: Accurate, concise, eye-catching and novel.

2. Table of contents: The table of contents is a brief table of the main paragraphs in **. (Short ** does not need to be listed).

4. Keywords or subject words: Keywords are selected from the title, synopsis and text of **Rent Lu, and are words with substantive significance for the central content of the expression**. Keywords are words that are used as the organic system to index the characteristics of the content, which is convenient for the information system to collect for the reader's search.

Subject headings are normalized words, and when determining subject headings, the subject should be converted into standardized words in the thesaurus according to the indexing and assembly rules.

5. **Text:

1) Introduction: The introduction, also known as the preface, preface and introduction, is used at the beginning of **. The introduction should generally write the author's intention in a general manner, explain the purpose and significance of the topic, and indicate the scope of writing. The introduction should be short and to the point.

2) Body: The body is the main body, and the body should include arguments, arguments, arguments, argumentation process, and conclusions. The main part of the main part includes the following internal simple permeability:

a.Presenting - Arguments;

b.analysis of the problem - arguments and arguments;

c.Problem Solving - Arguments and Steps;

d.Conclusion. The outline can also be in the simplest format and classification, simply and clearly stating the purpose, basis and meaning, or even two sentences.

Such theses are often used in science** and in the context of interrelated rather than isolated discussions of concepts. If you always have to separate ...If you write it point, it will often become a model of "eight-strand text", which is often a coping style, and its real scientific value will be greatly reduced.

This kind of article is still relatively easy and original.

Countermeasures to improve the professional ethics of accounting personnel 1. Increase the supervision of accounting personnel's practice and strengthen the supervision and inspection of professional ethics.

The work of establishing professional ethics for accounting personnel has just begun in China, and there is not much practice, and experience has yet to be accumulated. Therefore, it is necessary to strengthen the supervision and inspection of accounting professional ethics. According to the provisions of the "Accounting Basic Work Specification", the financial department, the business department in charge and the units are the inspection and management departments for the accounting personnel's compliance with professional ethics.

Supervision and inspection, mainly to supervise and educate, to help accountants improve the level of professional ethics. At the same time, through the publicity of positive and negative typical cases, we will gradually establish a good trend of accounting personnel abiding by professional ethics.

Since there is no clear and severe punishment clause in the "Accounting Law" for financial and accounting personnel who violate professional ethics, intentionally commit fraud, and violate financial and economic discipline but do not constitute a crime, it is necessary to strengthen the awareness of accounting personnel to follow professional ethics, and on the one hand, it is necessary to revise and improve the existing accounting management laws and regulations as soon as possible, so that there is a law to follow. On the other hand, it is necessary to ensure that there are laws to be followed, violations must be corrected, and the practice supervision of accounting personnel must be strengthened, so that all financial and accounting personnel consciously abide by professional ethics.

2. Comprehensively start the continuing education project for accounting personnel and improve the quality of accounting personnel.

In order to improve the professional quality and professional ethics of accounting personnel and meet the needs of the socialist market economy, the Ministry of Finance formulated the "Interim Regulations on Continuing Education for Accounting Personnel" in early 1998, which put forward clear requirements for the object, content, form, inspection and assessment of continuing education. The vast number of accountants are required to constantly update, supplement, expand and improve their professional knowledge and skills, and improve their political quality and professional ethics.

3. Actively carry out various forms of training to promote the improvement of the overall quality of the accounting team.