Accounting Professional Ethics, is the accounting officer to correctly handle the accounting matters of economic relations between people of the sum of a code of conduct, that accounting personnel engaged in accounting work should follow the ethical standards. "Not to cook the books" accounting practitioners and basic ethical conduct. That is to say, the accounting profession itself to the nature of all accounting officers must be honesty, integrity as the most important, follow the guidelines, not to cook the books, accounting information to ensure true and reliable. It is precisely because the accounting industry that honesty, truthful and reliable professional nature, was the community's trust and praise. Today, with the rapid economic development, and management has become increasingly important, especially in the accounting information is increasingly the majority of policy makers, investors, creditors, business managers and other users of the importance of accounting information, it became a government an important basis for macroeconomic policy-making. At the same time, accounting fraud, accounting information distortion, and growing, almost become a more common phenomenon. Outstanding problems in the field of accounting, seriously interfere with normal social and economic order, undermine the state and the public interest