英文摘要

Overview on Accounting Ethics Thoery from Abroad and at Home
Li Miao （Accounting School, Zhongnan University of Economics and Law, Wuhan, Hubei 430073 ）
Abstract： The foreign research related to accounting ethics from abroad has accumulated the abundant reseach results, and its research contents involve accounting professional ethical education, professional ethical code constuction and accounting ethical basic theory and so on.