Therefore a modern supervising accounting system must be estalished in order that the accountant organization meets the demands of the socialist market economy.

Dutch accounting is famous for its "model of micro economic accountancy" and is characterized by its lawful standard and supervision, accounting profession and defining of accounting standards, measure of accounting, income tax accounting, etc.

Under the guidance of scientific development,this article discusses the approach and requirement to push the construction of accounting professional ethics construction.

Construction of enterprise accounting organization under the ERP system;

This paper will discuss the effects of informatization on accounting practice in the light of accounting information disclosure,accounting organization and accounting function etc.

In recent years,the lawsuit cases involving auditing and the accounting firms expenditure on lawsuit and compensation have constantly increased,which warn us that accountant profession is under the pressure of big professional risks.

This article holds that during this construction, government, enterprises and the accounting society should shoulder their responsibility for the reconstruction respectively.