Implements market economy in China today, the administrative law enforcement realizes the national administration function key activities, is legally the administration concrete administrative action, along with our country socialist democracy politics and the legislative work unceasing enhancement and the consummation, protects the citizen, the legal person and other organization's legitimate rights and interests, the maintenance and the surveillance administrative organ exercises the authority legally, took in the political life an important matter, is raised the agenda.The administration has become the different law enforcement main body and the administrative relative person's happy desire and the work criterion legally.Involves in our country administration law enforcement domain to our country national economy each domain, seeps to aspects and so on citizen, enterprise, other organization, army, technical scientific research, like administration law-enforcing departments and so on industry and commerce administration, public security administration, agriculture, water conservation, forestry, hygienic medicine.If can have the law to have to depend on, to enforce the law strictly all sorts of questions which, the law-breakers must be punished, the civilized law enforcement, in the victory administration law enforcement appears, this must search the root by the administrative law enforcement foundation legal science theory to ask the source, from has the problem in the administrative law enforcement essential in-depth essence obtaining. Key word: The administrative law enforcement administration legally rules a nation legally, question countermeasure

In this paper, the accounting professional ethics as a starting point, the necessity of accounting professional ethics from; Status accounting professional ethics; ethical reasons for the lack of accounting personnel occurs; strengthen the accounting professional ethics construction way these four areas as a breakthrough. Currently accounting profession ethics necessity deeper multi-angle analysis. Traced analyze accounting personnel appear reasons for the lack of professional ethics, and based on practical ways to find a solution to the problem. By strengthening political learning, strengthen the accounting professional ethics, establish monitoring mechanisms to establish accounting job rotation system, establish and improve the selection and incentive and restraint mechanisms and other means to solve the problem of lack of accounting ethics fundamentally.